SEC comment letter trends

Our analysis identifies the frequency of topical areas address by the SEC staff and how focus areas have changed over time.

Available resources

Available resources

Non-GAAP measures

Non-GAAP measures result in frequent comments regarding compliance with Item 10(e) of Regulation S-K and the related compliance and disclosure interpretations.

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US SEC comment letter trends

19 February 2024

Management's discussion and analysis

The SEC staff’s comments on management’s discussion and analysis have emphasized the requirements in Item 303 of Regulation S-K and the related disclosure objectives.

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US SEC comment letter trends

19 February 2024

Business combinations

The accounting for business combinations and the related disclosures are a consistent area of focus for the SEC staff.

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US SEC comment letter trends

19 February 2024

Segment reporting

SEC staff frequently question how registrants have identified operating segments and aggregated them into reportable segments, often due to events reported by companies in press releases or Form 8-K disclosures.

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US SEC comment letter trends

19 February 2024

Revenue recognition

Revenue recognition

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US SEC comment letter trends

19 February 2024

Inventory and cost of sales

SEC comment letter trends on inventory and cost of sales in the consumer markets industry.

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US SEC comment letter trends

19 February 2024

Debt, quasi-debt, warrants and equity

Accounting for debt, quasi-debt, warrants, and equity securities often includes estimates that require significant judgment. The SEC staff has focused on the transparency and quality of the disclosures around these judgments and estimate.

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US SEC comment letter trends

19 February 2024

Fair value measurement

Fair value measurements often require the application of significant judgment. The SEC staff has focused on the quality of disclosure around those significant judgments and estimates.

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US SEC comment letter trends

19 February 2024

Disclosure controls and ICFR

The focus of the SEC staff’s comments on Internal Control over Financial Reporting (ICFR) has not changed significantly from prior years.

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US SEC comment letter trends

19 February 2024

Goodwill and other intangibles

The SEC staff has focused on the quality of the disclosure around significant judgments and estimates associated with goodwill and intangible assets, including impairment assessments.

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US SEC comment letter trends

19 February 2024

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SEC comment letter trends

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