Securities and Exchange Commission (SEC)

The mission of the U.S. Securities and Exchange Commission is to protect investors, maintain fair, orderly, and efficient markets, and facilitate capital formation.


PwC resources

Implementing the recently adopted SEC rules

Find out how new interim reporting requirements could impact your SEC reporting.

Learn more about the new SEC rules

Cybersecurity - SEC Interpretive Release

On February 21, 2018, the SEC updated its six-year old guidance on cybersecurity issues by providing an Interpretive Release. The Interpretive Release clarifies what types of breaches are required to be disclosed, and broadly how cybersecurity fits into existing SEC rules and regulations. Check out this video to learn more.


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SEC comment letter trends series

PwC discusses key comment letter trends and considerations based on comment letters published by the SEC staff. Trends are organized by selected industries and accounting topics. We highlight the areas that received the most comments from the SEC and provide relevant examples of recent comments to aid preparers in assessing whether their disclosures are transparent and consistent with relevant accounting and reporting guidance.

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Proposed rules

See the SEC's website for a complete list of all outstanding proposed rules.

Proposed rule: Financial disclosures about guarantors and issuers of guaranteed securities and affiliates whose securities collateralize a registrant's securities

The SEC proposed amendments to Regulation S-X intended to provide investors with material information given the specific facts and circumstances, make the disclosures easier to understand, and reduce the costs and burdens to registrants.

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Final rules

See the SEC's website for a complete list of all final rules.

Interim final temporary rule: Regulation Crowdfunding, Regulation A relief, assistance for victims of Hurricane Florence

The SEC adopted interim final temporary rules for issuers subject to reporting obligations pursuant to Regulation Crowdfunding and Regulation A. The temporary rules extend the filing deadlines for specified reports and forms due.

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SEC Division of Corporation Finance: Financial Reporting Manual (Updated December 2017)

SEC - 12/01/2017

The SEC's Division of Corporation Finance has published an updated version of Financial Reporting Manual. The manual serves as an internal, informal reference document to provide general guidance to SEC staff when reviewing for compliance with SEC reporting rules. Though nonauthoritative, the manual is a helpful source for companies and auditors to refer to for general information on SEC reporting matters. The manual covers a variety of topics such as financial statement requirements, pro forma information, non-GAAP measures, and MD&A, to name a few.

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For a complete list of speeches and other public statements by the Chairman, Commissioners, and staff of the SEC, which cover a wide range of topics concerning the state of the markets and the Commission's regulatory agenda, visit the SEC’s website.


Compliance and Disclosure Interpretations (C&DIs)

For a complete list of Compliance and Disclosure Interpretations (C&DIs), visit the SEC’s website.

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

David Schmid
IFRS & US Standard Setting Leader, National Professional Services Group, PwC US

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