SEC comment letters

PwC comments on the SEC’s proposed Disclosure Update and Simplification


Comments are in on the SEC’s proposed updates to its rules to reflect financial reporting changes since they were issued.

PwC comments on SEC’s Regulation S-K Concept Release


Read PwC’s response to the SEC’s Concept Release related to improvements to Regulation S-K.

PwC comments on SEC proposed rule on liquidity risk management for funds


PwC addressed some accounting and financial reporting questions arising from the proposed optional use of swing pricing.

PwC responds to the SEC's first release on Disclosure Effectiveness project


PwC supports the SEC's focus on the effectiveness of certain financial disclosures and offers additional observations.

PwC comments on the SEC's Dodd Frank clawback proposal


PwC supports the SEC's proposal, but offers recommendations intended to provide additional guidance on certain aspects.

PwC comments on SEC's audit committee disclosure release


PwC is supportive of audit committees disclosing more about how they oversee auditors, under principles-based rules.

PwC comments on SEC's investment company reporting modernization proposal


PwC supports the SEC's proposal to enhance the reporting requirements for investment companies and advisors.

PwC comments on the SEC's Proposed Rule Amendments for Small and Additional Issues Exemptions Under Section 3(b) of the Securities Act


PwC supports the Commission’s continuing efforts to facilitate capital raising by smaller businesses while at the same time providing appropriate levels of investor protection.

PwC Comments on the SEC's Revisions to Auditor Independence Requirements


PwC provides its perspective on the rules to be reviewed in accordance with the requirements of the Regulatory Flexibility Act. PwC's comments are focused on auditor independence requirements approved by the SEC in November 2000, highlighting areas where the firm believes those rules may have a detrimental impact on small companies, investors and the U.S. capital markets.