In this episode, we kick off a new SEC-focused series with an overview of current developments shaping SEC reporting. Our guests unpack recent leadership changes, the evolving rulemaking agenda, reporting themes, and key trends in SEC comment letters.

In this episode, we discuss:

• 1:54 – SEC leadership updates
• 8:31 – Rulemaking agenda and expected priorities
• 15:29 – Rulemaking challenges: staff capacity and shutdown constraints
• 18:27 – Government shutdown effects on IPOs and the SEC review process
• 24:09 – SEC comment letter themes and focus areas

For more, listen to our recent episode on frequency of reporting, SEC to revisit quarterly reporting: Pros, cons, and what’s ahead. Also, check out our SEC reporting series from earlier this year where we take a “back to basics” look at key reporting areas:

• Inside SEC reporting: Capital formation
• Inside SEC reporting: Acquisitions and divestitures
• Inside SEC reporting: Pro forma financial information
• Inside SEC reporting: Form 8-K (current report)

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About our guests

Scott Feely is a PwC National Office Deputy Chief Accountant. He has over 30 years of experience supporting clients as they address the SEC and financial reporting implications of their capital markets and merger and acquisition-related activities.

Lindsay McCord is a PwC National Office partner specializing in matters related to the SEC and the capital markets. Prior to joining PwC, Lindsay spent over 15 years at the SEC, most recently as the Chief Accountant in the Division of Corporation Finance. In this role, Lindsay led an accounting team in providing technical accounting and reporting support to the Division, including SEC rulemaking, interpretation, and guidance.

About our guest host

Kyle Moffatt is PwC’s Professional Practice leader, leading a team responsible for working with standard setters and regulators as well as delivering brand-defining thought leadership and educational materials. He also consults with engagement teams and audit clients on SEC reporting matters. Before PwC, Kyle spent almost 20 years with the SEC, most recently as Chief Accountant and Disclosure Program Director in the Division of Corporation Finance.

Transcripts available upon request for individuals who may need a disability-related accommodation. Please send requests to [email protected]

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