Read PwC's response to the SEC’s Concept Release related to improvements to Regulation S-K.
PwC addressed some accounting and financial reporting questions arising from the proposed optional use of swing pricing.
PwC supports the SEC's focus on the effectiveness of certain financial disclosures and offers additional observations.
PwC supports the SEC's proposal, but offers recommendations intended to provide additional guidance on certain aspects.
PwC is supportive of audit committees disclosing more about how they oversee auditors, under principles-based rules.
PwC supports the SEC's proposal to enhance the reporting requirements for investment companies and advisors.
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