A Library of SEC Comment Letters Arises

By Tammy Whitehouse2008-02-20T00:00:00

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Article
Comment Letter Conversations Get a Bit Easier

2015-08-11T11:15:00Z By Edith Orenstein

Those awkward conversations you have with SEC staff when they comment on your periodic filings? They’re getting easier. The number of comment letter conversations has fallen 50 percent in the last five years, suggesting overall improvement in financial reporting. “Obviously internal controls have gotten better at companies, and that certainly ...
Article
SEC Scrutinizing Contingencies, MD&A, Segmentation in Letters

2014-01-28T12:00:00Z By Joe Mont
Opinion
The Compliance - Audit gap in ESG and financial reporting

2025-10-28T20:25:00Z By Tawakalit Ibiyeye, CW guest columnist

ESG reporting has moved from a voluntary PR exercise to an expectation for regulators and investors, but the compliance audit gap now threatens credibility.