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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 — 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

EITF Snapshot — March 2026

Industry Publications — Life Sciences Industry Accounting Guide (March 2026)

Accounting Spotlight — Implementation Activities Related to Disaggregation of Income Statement Expenses (DISE) (March 13, 2026)

New SEC Rules, Reports, and Studies — Technical Amendments to Rule 610(e) of Regulation NMS and to Delegation of Authority to Grant or Deny Exemptions From Rule 610 of Regulation NMS (34-105346)

The SEC has adopted technical amendments to Rule 610(e) of Regulation NMS and to “Delegation of Authority to Grant or Deny Exemptions” from Rule 610 of Regulation NMS.

PCAOB’s Investor Advisory Group Requests Nominations Related to Critical Audit Matters and Key Audit Matters

At its April 29, 2026, meeting, the PCAOB’s Investor Advisory Group (IAG) announced that it has requested nominations from public stakeholders regarding the most decision-useful critical audit matters (CAMs) or key audit matters (KAMs) that were provided in Forms 10-K and Forms 20-F for 2025.

FASB Posts Meeting Highlights of Not-for-Profit Advisory Committee

The FASB’s Not-for-Profit (NFP) Advisory Committee held its biannual meeting on March 19, 2026.

SEC’s Small Business Capital Formation Advisory Committee Holds Meeting

The SEC’s Small Business Capital Formation Advisory Committee held a meeting on April 28, 2026, to discuss initial public offerings (IPOs) — specifically, strategies aimed at reversing the trend of declining IPOs.

PCAOB Releases Publication on Conversations With Audit Committee Chairs

The PCAOB has released a spotlight publication that summarizes key takeaways from the conversations with chairs of more than 250 audit committees that were held by the PCAOB’s Division of Registration and Inspections during 2025.

FASB Holds April 22 Meeting

At its April 22, 2026, meeting, the FASB discussed whether to add to its agenda several projects on which it had received feedback as part of its 2025 agenda consultation.

FASB Posts FASAC Meeting Recap

The FASB’s Financial Accounting Standards Advisory Council (FASAC) held a meeting on March 10, 2026.

FASB Issues Guidance on Measurement of Paid-in-Kind Dividends on Equity-Classified Preferred Stock

The FASB has issued Accounting Standards Update (ASU) No. 2026-01, Equity (Topic 505): Initial Measurement of Paid-in-Kind Dividends on Equity-Classified Preferred Stock, which amends ASC 505 to add guidance on how an issuer should measure paid-in-kind (PIK) dividends on equity-classified preferred stock.

Go to Recent Updates

PCAOB’s Investor Advisory Group Requests Nominations Related to Critical Audit Matters and Key Audit Matters

At its April 29, 2026, meeting, the PCAOB’s Investor Advisory Group (IAG) announced that it has requested nominations from public stakeholders regarding the most decision-useful critical audit matters (CAMs) or key audit matters (KAMs) that were provided in Forms 10-K and Forms 20-F for 2025.

FASB Posts Meeting Highlights of Not-for-Profit Advisory Committee

The FASB’s Not-for-Profit (NFP) Advisory Committee held its biannual meeting on March 19, 2026.

SEC’s Small Business Capital Formation Advisory Committee Holds Meeting

The SEC’s Small Business Capital Formation Advisory Committee held a meeting on April 28, 2026, to discuss initial public offerings (IPOs) — specifically, strategies aimed at reversing the trend of declining IPOs.

PCAOB Releases Publication on Conversations With Audit Committee Chairs

The PCAOB has released a spotlight publication that summarizes key takeaways from the conversations with chairs of more than 250 audit committees that were held by the PCAOB’s Division of Registration and Inspections during 2025.

FASB Holds April 22 Meeting

At its April 22, 2026, meeting, the FASB discussed whether to add to its agenda several projects on which it had received feedback as part of its 2025 agenda consultation.

FASB Posts FASAC Meeting Recap

The FASB’s Financial Accounting Standards Advisory Council (FASAC) held a meeting on March 10, 2026.

FASB Issues Guidance on Measurement of Paid-in-Kind Dividends on Equity-Classified Preferred Stock

The FASB has issued Accounting Standards Update (ASU) No. 2026-01, Equity (Topic 505): Initial Measurement of Paid-in-Kind Dividends on Equity-Classified Preferred Stock, which amends ASC 505 to add guidance on how an issuer should measure paid-in-kind (PIK) dividends on equity-classified preferred stock.

SEC and CFTC Propose Amendments to Form PF

The SEC and Commodity Futures Trading Commission (CFTC) have jointly issued a proposed rule that would amend Form PF to “eliminate certain filing and reporting obligations, streamline certain requirements, and make corrections and other revisions.”