The staff of the Securities and Exchange Commission's Division of Corporation Finance has posted 10 new compliance and disclosure interpretations for registered companies about their disclosure obligations related to their accountants.

The CDIs, posted on Jan. 14, include seven new questions related to Item 304 of Regulation S-K, Changes in and Disagreements with Accountants on Accounting and Financial Disclosure. They are Question 111.01, Question 111.02, Question 111.03, Question 111.04, Question 111.05, Question 111.06 and Question 111.07. 

The three additional new questions, Question 114.01, Question 114.02 and Question 114.03, relate to Item 4.01 of Exchange Act Form 8-K, Changes in Registrant's Certifying Accountant.