The Financial Accounting Standards Board has released GAAP Taxonomy Improvements for two proposed Accounting Standards Updates, Interim Reporting (Topic 270): Narrow-Scope Improvements and Government Grants (Topic 832): Accounting for Government Grants by Business Entities. These proposed improvements are available for public review and comment. Continue reading "FASB Issues Proposed GAAP Taxonomy Improvements..." »

The SEC’s Office of the Chief Accountant has announced that it will hold an open meeting to consider whether to approve the 2025 final budget and accounting support fee for the Public Company Accounting Oversight Board. {expires: 2024-12-19} Continue reading "SEC Staff to Discuss 2025 Final Budget and..." »

The SEC has released its draft of the EDGAR® Filer Manual, Volume II: “EDGAR Filing” (Version 72) to prepare issuers for potential updates to the EDGAR system scheduled to be introduced in EDGAR Release 24.4 on December 16, 2024. Continue reading "SEC Publishes Current Draft EDGAR Filer Manual" »

On December 3rd, the SEC announced that the EDGAR Filer Manual (Volume I) General Information has been amended to reflect rule and form updates, the implementation of technical changes, and other minor edits adopted in its September 2024 rulemaking. For more details, please see the EDGAR Filer Access and Account Management final rule. The amendments are effective March 24, 2025. Continue reading "SEC Updates Volume I of the EDGAR Filer Manual" »

On November 27th, the SEC released the latest additions to the list of unregistered entities that use inaccurate information about their affiliation, location, or registration to solicit mainly non-US investors. This list is known as the Public Alert: Unregistered Soliciting Entities (PAUSE) list. The update adds 14 soliciting entities, two impersonators of real firms, and four bogus regulators. The SEC’s Office of Market Intelligence, in conjunction with the Office of Investor Education and Advocacy and the Office of International Affairs, periodically revises the PAUSE list. Continue reading "SEC Updates PAUSE List of Firms Using..." »

The SEC’s Investor Advisory Committee will hold an open meeting via webcast on sec.gov that will take place on Tuesday, December 10, 2024 at 10:00 a.m. ET. The meeting is free and open for the public to attend. The meeting will cover committee matters, including subcommittee reports and approval of previous meeting minutes. {expires: 2024-12-10} Continue reading "SEC Staff to Hold Investor Advisory Committee..." »