Heads Up: SEC Tackles a Wide Range of Topics
Volume 14, issue 12
The attached issue of Heads Up summarizes some recent Securities and Exchange Commission (SEC) developments: (1) the issuance of interpretive guidance for management's internal control evaluations, (2) rule amendments for management's report on internal controls, (3) proposed changes for smaller public companies, (4) the establishment of an advisory committee to improve financial reporting, and (5) proposals for requiring electronic filing and simplifications of Form D.
Heads Up , published by the National Office Accounting Standards and Communications Group of Deloitte & Touche LLP, provides in-depth summaries of recent accounting and financial reporting developments. This newsletter is published periodically as developments warrant, and is intended for a general audience of financial professionals, including chief financial officers, controllers, and internal audit and accounting professionals.
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