SEC comment letters

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.