PwC responds to the SEC's first release on Disclosure Effectiveness project

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Comment letter , PwC US Nov 30, 2015

PwC supports the SEC's focus on the effectiveness of certain financial disclosures and offers additional observations.


PwC issued comments on the SEC’s Request for Comment on the Effectiveness of Financial Disclosures about Entities Other than the Registrant. We commend the SEC for re-examining the effectiveness of financial disclosures about entities other than the registrant that are required by Regulation S-X. We offer our recommendations and observations regarding specific provisions of the applicable sections of Regulation S-X to improve their effectiveness and in some cases, reduce the cost of compliance. We encourage the SEC to continue its outreach to investors, preparers, and other groups to obtain feedback in connection with its disclosure effectiveness initiative.

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Heather Horn

Heather Horn

US Strategic Thought Leader, National Professional Services Group, PwC US

David Schmid

David Schmid

International Accounting Leader, National Professional Services Group, PwC US

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