Power and Utilities Alert 2013-1: 2012 SEC comment letter and reporting trends for the power and utilities industry

January 2013
  • Print-friendly version
Power and Utilities Alert 2013-1: 2012 SEC comment letter and reporting trends for the power and utilities industry

At a glance

To assist power and utility company reporting entities preparing their year-end financial statements, PwC's US Power and Utilities practice have published the 2012 SEC comment letter trends for the power and utilities industry, which is based on our review of industry related comment letters on Form 10-Ks and Form 10-Qs published in 2012.

Most reporting entities in the power and utilities industry are getting ready to prepare their 2012 year-end financial statements. A key consideration in the reporting process is ensuring meaningful and transparent financial information is provided to investors.

To assist reporting entities in meeting that challenge, we have prepared the attached 2012 SEC comment letter trends for the power and utilities industry. This publication is based on our review of industry related comment letters on Form 10-Ks and Form 10-Qs published in 2012.