SEC comment letters

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

07/21/16

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

01/13/16

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

11/30/15

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

09/14/15

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

09/08/15

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

08/06/15

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

03/27/14

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

01/30/12

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.