Visit cpajournal.com to read the very latest from The CPA Journal
February 2014 » SEC Comment Letter Trends
Full articles of The CPA Journal are available to NYSSCPA members and CPAJ subscribers ONLY. Please login to access this content.
Nonmembers and nonsubscribers, you can apply for NYSSCPA Membership here and get unlimited access to The CPA Journal, or you can create a non-member online account here and purchase individual articles.
Jeremy Simons, CPA
It is that time of year when many public companies are in the midst of the financial reporting season and nearing the deadline to file audited financial statements with the SEC. Before putting the finishing touches on their Forms 10-K, companies and their financial advisors might find it helpful to understand the latest trends in SEC comment letters in order to enhance their documentation of accounting positions and their disclosure packages. The following sections discuss the areas of most frequent comment by the SEC staff, as well as a few of the SEC staff's disclosure tips. Even if a company does not encounter these specific issues, the SEC staff's comment approach for a particular topic often carries through to other areas.
Advertising with the NYCPA is your opportunity to reach the greatest number of business advisors in the most important business state in the nation.
Post a resume or job listing in our Career Center to connect with hundreds of employers or job seekers.
Join 21,000+ of your peers. Apply for membership today!
Find CPE Conferences, Seminars, and Online Courses Here.
Get insight and analysis into all areas of the profession.
Content provided by and exclusively for NYCPA members.
Stay up to date with important NYCPA news.
A daily roundup of the latest from around the accounting and financial industry.
A strong PAC means a strong profession. Donate Today.
Help develop a strong network of connections.
A resource for NYCPA Members.
Members, Get expert answers to technical questions.
Start your career off right with an experienced mentor.
It's never too early to start thinking about your career.