An ever-changing landscape, combined with ongoing regulatory developments in financial reporting, focusing on the effectiveness and usefulness of published financial information, reinforces the importance of transparent, high-quality financial reporting. Understanding what areas the SEC staff focuses on will help improve the quality of your year-end reporting process.
We are pleased to present this year’s publication of SEC comment letter trends for companies in the Retail and Consumer sectors. We hope you find this, together with the benchmarking information included within, to be a useful reference tool as you navigate the upcoming financial reporting cycle.
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