PwC addressed some accounting and financial reporting questions arising from the proposed optional use of swing pricing.
PwC supports the SEC's focus on the effectiveness of certain financial disclosures and offers additional observations.
PwC supports the SEC's proposal, but offers recommendations intended to provide additional guidance on certain aspects.
PwC is supportive of audit committees disclosing more about how they oversee auditors, under principles-based rules.
PwC supports the SEC's proposal to enhance the reporting requirements for investment companies and advisors.
PwC supports the Commission’s continuing efforts to facilitate capital raising by smaller businesses while at the same time providing appropriate levels of investor protection.
PwC provides its perspective on the rules to be reviewed in accordance with the requirements of the Regulatory Flexibility Act. PwC's comments are focused on auditor independence requirements approved by the SEC in November 2000, highlighting areas where the firm believes those rules may have a detrimental impact on small companies, investors and the U.S. capital markets.