Pwc's Cfodirect Podcast

SEC comment letters – What’s trending in 2024

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Did you enjoy this episode? Text us your thoughts and be sure to include the episode name.We are kicking off our miniseries on 2024 SEC staff comment letters, helping to inform you on the latest trends as you gear up for year end. In this episode we share an overview of the 2024 comment letter trends, as well as insights into the SEC staff’s key priorities.In this episode, we discuss:1:56 – An overview of the SEC comment letter process14:19 – 2024 SEC comment letter themes15:31 – Key SEC staff focus areas related to management’s discussion and analysis18:59 – Key SEC staff focus areas related to non-GAAP measures21:37 – Other reminders and areas that preparers should focus on moving into year endFor more information, see our full analysis of SEC comment letter trends. Additionally, follow this podcast on your favorite podcast app for more episodes. Kyle Moffatt is PwC’s Professional Practice leader, leading a team responsible for working with standard setters and regulators as well as delivering brand-definin