Roadmap
SEC Comment Letter
Considerations, Including Industry Insights (November 2023)
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This publication
contains extracts from SEC comment letters, analysis of
those extracts, and links to resources that are relevant to
SEC filers. Other features include (1) an update on some of
the SEC’s priorities; (2) a summary of comment letter trends
related to the top 10 topics of frequent comment in the
12-month period ended July 31, 2023; and (3) topics of focus
related to disclosures associated with financial statement
accounting, SEC reporting, initial public offerings, foreign
private issuers, and industry-specific matters. Appendix
F highlights substantive revisions to
previous content.
Also available is the latest
edition of On the
Radar, a high-level summary of emerging
issues and trends related to the accounting and
financial reporting topics addressed in the
Roadmap.
Be sure to check
out other titles in Deloitte’s Roadmap series,
our comprehensive, easy-to-understand collection of
accounting guides on selected topics of broad interest to
the financial reporting community.