SEC comment letter trends for the industrial products industry

December 2013
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SEC comment letter trends for the industrial products industry

At a glance

SEC comment letter trends for Industrial Products companies is an analysis of SEC staff comments to help executives understand key trends that are relevant to companies in the Industrial Products sector.

This paper will help management teams identify and understand the SEC’s recent focus areas specific to the industrial products industry. The information summarized in this publication is based on comment letters published by the SEC from October 1, 2012 to September 30, 2013 as they relate to the following sectors: Aerospace & Defense; Business & Professional Services; Chemicals; Engineering & Construction; Forestry, Paper & Packaging; Industrial Manufacturing; Metals; and Transportation & Logistics.

We have highlighted the areas where industrial product registrants received the most comments from the SEC and provided relevant examples of recent comments to aid preparers in ensuring that their disclosures are robust and consistent with relevant accounting and reporting guidance.