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Meeting Highlights

SEC Regulations Committee Highlights – September 26, 2017

Tuesday, September 26, 2017

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The Center for Audit Quality SEC Regulations Committee meets periodically with the staff of the SEC to discuss emerging financial reporting issues relating to SEC rules and regulations. The purpose of the highlights (available for download below) is to summarize the issues discussed at the meetings. These highlights summarize topics discussed, including a personnel and committee update. The financial reporting matters discussed included the following:

  • Waivers per Rule 3-13 of Regulation S-X
  • Update on process for requesting omission of selected financial data
  • Draft registration statement processing
  • Public Business Entity (PBE) July 2017 EITF announcement
  • Pro forma financial information for a business combination under common control or discontinued operation
  • The effects of accounting changes by a successor entity on the predecessor period financial statements