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Welcome to the Deloitte Accounting Research Tool (DART)

Our extensive database of accounting and financial reporting literature is updated frequently with the latest content from the FASB, EITF, AICPA, PCAOB, and SEC. It also includes Deloitte’s own accounting manuals and guidance. Download the DART mobile app for on-the-go access.
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June 16, 2025
PCAOB Releases Annual Report on Inspection Program Related to Audits of Brokers and Dealers
The PCAOB has released its annual report on its inspection program related to audits of broker-dealers.
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June 16, 2025
SEC Announces New Appointments
The SEC has announced that Kurt Hohl has been named SEC chief accountant; his appointment will begin on July 7, 2025.
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June 13, 2025
SEC and CFTC Grant Additional Extension for Compliance Date of Rule for Private Investment Advisers
The SEC and Commodity Futures Trading Corporation (CFTC) have announced that they have granted an additional extension of the compliance date for their February 2024 joint final rule for private fund advisers.
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June 13, 2025
SEC Announces Withdrawal of Certain Proposed Rules
The SEC has announced that it is withdrawing certain of its proposed rules released from March 2022 to November 2023 because it does not expect to pursue final rulemaking related to these proposals.
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June 12, 2025
Form PF; Reporting Requirements for All Filers and Large Hedge Fund Advisers; Further Extension of Compliance Date (IA-6883)
The SEC has adopted amendments to Form PF.
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June 11, 2025
SEC’s Crypto Task Force Hosts Roundtable on Decentralized Finance
On June 9, 2025, the SEC’s Crypto Task Force held a roundtable on decentralized finance (DeFi), which is the fifth and last roundtable in the task force’s “Spring Sprint Toward Crypto Clarity” series addressing the regulation of crypto assets.
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June 10, 2025
On the Radar — SEC Reporting Considerations for Business Acquisitions (June 2025)
This publication briefly summarizes key financial reporting requirements for SEC registrants planning the acquisition of a business.
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June 10, 2025
Roadmap: Business Acquisitions — SEC Reporting Considerations (June 2025)
Navigate SEC reporting obligations related to business acquisitions with our comprehensive Roadmap, featuring SEC guidance and Deloitte's interpretations. Stay current with the latest updates and examples.
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Go to Recent Updates
June 16, 2025
PCAOB Releases Annual Report on Inspection Program Related to Audits of Brokers and Dealers
The PCAOB has released its annual report on its inspection program related to audits of broker-dealers.
Read more
 
June 16, 2025
SEC Announces New Appointments
The SEC has announced that Kurt Hohl has been named SEC chief accountant; his appointment will begin on July 7, 2025.
Read more
 
June 13, 2025
SEC and CFTC Grant Additional Extension for Compliance Date of Rule for Private Investment Advisers
The SEC and Commodity Futures Trading Corporation (CFTC) have announced that they have granted an additional extension of the compliance date for their February 2024 joint final rule for private fund advisers.
Read more
 
June 13, 2025
SEC Announces Withdrawal of Certain Proposed Rules
The SEC has announced that it is withdrawing certain of its proposed rules released from March 2022 to November 2023 because it does not expect to pursue final rulemaking related to these proposals.
Read more
 
June 11, 2025
SEC’s Crypto Task Force Hosts Roundtable on Decentralized Finance
On June 9, 2025, the SEC’s Crypto Task Force held a roundtable on decentralized finance (DeFi), which is the fifth and last roundtable in the task force’s “Spring Sprint Toward Crypto Clarity” series addressing the regulation of crypto assets.
Read more
 
June 9, 2025
FASB’s Public Markets Advisory Committee Holds May 15 Meeting
The FASB’s Public Markets Advisory Committee (PMAC) met on May 15, 2025.
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June 5, 2025
CAQ Releases Audit Partner Pulse Survey
The CAQ has released its audit partner pulse survey for the spring of 2025.
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June 5, 2025
SEC Requests Feedback on Definition of Foreign Private Issuer
The SEC has published for public comment a concept release on the definition of a foreign private issuer (FPI).
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