SEC comment letter trends

Interested in key trends and consideration based on comment letters published by the SEC staff? We’ve got you covered with the following resources:

SEC staff comment letter trends

Watch our video for insights into the SEC's areas of focus to help you navigate the year-end financial reporting cycle.

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Listen to our podcast on Management’s discussion and analysis

Getting ready to sit down and write MD&A? Hear about comment letter trends on results of operations, liquidity, and non­-GAAP measures.

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Valerie Wieman
Partner, National Professional Services Group, PwC US
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