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.


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PwC resources

2019 SEC comment letter trends

To help you prepare your year-end financial statements, listen to PwC partners, Heather Horn and Martin Thiselton-dyer, give their observations from SEC comment letters made public in 2019. In addition to discussing top areas of interest—including revenue recognition, leases, and non-GAAP—they also provide a few best practices when responding to SEC comments.


Select proposed rules

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


Final rules

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

SEC Division of Corporation Finance: Financial Reporting Manual (Updated July 2019)

SEC - 7/01/2019

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.

Learn more


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.

Contact us

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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