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We are pleased to publish the 2023 edition of PwC’s SEC Volume – our primary source of written guidance on the registration and reporting requirements of the U.S. Securities and Exchange Commission (SEC) and common SEC reporting matters.
The SEC Volume is not a substitute for reading the applicable material published by the SEC or its staff. When researching an issue, you should refer to the actual SEC rules and regulations, including the relevant registration and reporting forms and associated instructions. Readers should also consider resources published by the SEC staff, such as the Division of Corporation Finance Financial Reporting Manual, Staff Accounting Bulletins, and Compliance and Disclosure Interpretations.
The SEC Volume is not a substitute for the exercise of professional judgment and not a substitute for consulting with knowledgeable professionals.
The 2023 edition of the SEC Volume has been updated to provide clarifications and enhancements to the existing guidance on the registration and reporting requirements of the SEC and common SEC reporting matters. The content of the SEC Volume has also been reorganized to help with the identification of relevant guidance on SEC reporting matters.
This publication has been prepared for general informational purposes, and does not constitute professional advice on facts and circumstances specific to any person or entity. You should not act upon the information contained in this publication without obtaining specific professional advice. No representation or warranty (express or implied) is given as to the accuracy or completeness of the information contained in this publication. The information contained in this publication was not intended or written to be used, and cannot be used, for purposes of avoiding penalties or sanctions imposed by any government or other regulatory body. PricewaterhouseCoopers LLP, its members, employees, and agents shall not be responsible for any loss sustained by any person or entity that relies on the information contained in this publication. Certain aspects of this publication may be superseded as new guidance or interpretations emerge. Users of this publication are therefore cautioned to stay abreast of and carefully evaluate subsequent authoritative and interpretative guidance.
© 2023 PwC. All rights reserved. PwC refers to the US member firm, and may sometimes refer to the PwC network. Each member firm is a separate legal entity. Please see www.pwc.com/structure for further details. This content is for general purposes only, and should not be used as a substitute for consultation with professional advisors.
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