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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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Heads Up — SEC Proposes to Overhaul the Public-Company Reporting Framework and Reform Registered Offerings (May 26, 2026)

Heads Up — FASB Issues Guidance on the Accounting for Environmental Credit Programs (May 19, 2026)

Heads Up — SEC Proposes Optional Semiannual Reporting for Public Companies in Lieu of Quarterly Reporting (May 8, 2026)

Heads Up — FASB Issues Guidance on Measurement of Paid-in-Kind Dividends on Equity-Classified Preferred Stock (April 24, 2026)

Financial Reporting Spotlight — Disclosure Trends From the 2025 Reporting Season (April 2026)

Financial Reporting Alert 26-1, Financial Reporting Considerations Arising From the Conflict in the Middle East (April 3, 2026)

Heads Up — COSO Releases Publication on Internal Controls Related to Generative AI (April 3, 2026)

Heads Up — Accounting Considerations Related to the Supreme Court’s Ruling on Tariffs (February 27, 2026; Updated April 1, 2026)

Quarterly Accounting Roundup — First Quarter — 2026

PCAOB Announces Formation of Inspections Modernization Council

The PCAOB has announced the formation of the Inspections Modernization Council, a “new advisory body” tasked with sharing its knowledge and perspectives on the Board’s inspections program, including recommendations for how to modernize the program.

SEC Proposes Rescission of Climate Disclosure Rule

The SEC has released a proposal that would rescind its March 2024 final rule on climate disclosures. The final rule would have mandated “highly specific and granular disclosure from virtually all public companies about climate-related matters such as greenhouse gas emissions, management of climate-related risks, and the financial statement effects of severe weather events.”

Heads Up — SEC Proposes to Overhaul the Public-Company Reporting Framework and Reform Registered Offerings (May 26, 2026)

This Heads Up discusses the SEC’s two recently proposed rules, (1) Enhancement of Emerging Growth Company Accommodations and Simplification of Filer Status for Reporting Companies and (2) Registered Offering Reform. The SEC’s proposed rules are part of the administration’s broader agenda to promote capital formation and rationalize disclosure requirements.

SEC and NFA Announce Memorandum of Understanding

The SEC and National Futures Association (NFA) have announced that they have entered into a Memorandum of Understanding (MoU).

Mission Controls: How CFOs Can Help Add Value, Reduce Risk in a Cloud ERP Transformation (May 2026)

This issue explores how CFOs can help add value and reduce risk in a cloud ERP transformation.

SEC Proposes Enhancements to Registered Offering Framework and Reporting Requirements for Public Companies

The SEC has issued a pair of proposed rules as part of its efforts to modernize its regulatory framework for public companies.

FASB Issues Guidance on the Accounting for Environmental Credit Programs (May 19, 2026)

This Heads Up newsletter discusses the FASB's recently issued ASU 2026-02, which establishes accounting requirements for environmental credits and environmental credit obligations (ECOs).

FASB Issues Guidance on the Accounting for Environmental Credit Programs

The FASB has issued Accounting Standards Update (ASU) No. 2026-02, Environmental Credits and Environmental Credit Obligations (Topic 818).

Go to Recent Updates

PCAOB Announces Formation of Inspections Modernization Council

The PCAOB has announced the formation of the Inspections Modernization Council, a “new advisory body” tasked with sharing its knowledge and perspectives on the Board’s inspections program, including recommendations for how to modernize the program.

SEC Proposes Rescission of Climate Disclosure Rule

The SEC has released a proposal that would rescind its March 2024 final rule on climate disclosures. The final rule would have mandated “highly specific and granular disclosure from virtually all public companies about climate-related matters such as greenhouse gas emissions, management of climate-related risks, and the financial statement effects of severe weather events.”

SEC and NFA Announce Memorandum of Understanding

The SEC and National Futures Association (NFA) have announced that they have entered into a Memorandum of Understanding (MoU).

SEC Proposes Enhancements to Registered Offering Framework and Reporting Requirements for Public Companies

The SEC has issued a pair of proposed rules as part of its efforts to modernize its regulatory framework for public companies.

FASB Issues Guidance on the Accounting for Environmental Credit Programs

The FASB has issued Accounting Standards Update (ASU) No. 2026-02, Environmental Credits and Environmental Credit Obligations (Topic 818).

FASB Holds May 13 Meeting

At its May 13, 2026, meeting, the FASB added two projects to its technical agenda.

Anti-Fraud Collaboration Releases Publication on Internal Auditor’s Responsibilities Related to Fraud Risk

The Anti-Fraud Collaboration (AFC) has released a publication on the internal auditor’s role in assessing and responding to fraud risk.

CAQ Announces Leadership Change

The governing board of the Center for Audit Quality (CAQ) has announced that Mark Koziel has been appointed temporary interim CEO of the CAQ to replace Julie Bell Lindsay, who decided to step down as the organization’s CEO in April.