This publication provides an analysis of SEC comment letters issued to registrants across the Retail & Consumer industry. We hope you find this latest edition of our annual publication of SEC comment letter trends to be a useful reference tool.
This publication provides an analysis of SEC comment letters issued to registrants across the Retail and Consumer industry. Business challenges, changes, and opportunities, together with ongoing regulatory developments in the financial reporting environment, underscore the need for continued focus on high quality and transparent financial reporting. Understanding where the SEC staff focuses their review is an important consideration in the year-end reporting process. New this year is the inclusion of the results of our benchmarking study of certain disclosures in the R&C industry.