SEC comment letter trends

PwC discusses key comment letter trends and considerations based on comment letters published by the SEC staff.

Trends are organized by selected industries and accounting topics. We highlight the areas that received the most comments from the SEC and provide relevant examples of recent comments to aid preparers in assessing whether their disclosures are transparent and consistent with relevant accounting and reporting guidance.

SEC comment letter response process

Crafting a response to an SEC comment letter? Watch now for tips on how best to go about it.


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Register for one of our industry-focused SEC comment letter trends webcasts:

Energy sector (replay only)

Listen to our podcast on Management’s discussion and analysis

Getting ready to sit down and write MD&A? Hear about comment letter trends on results of operations, liquidity, and non­-GAAP measures.

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Valerie Wieman
Partner, National Professional Services Group

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