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Overview
Our SEC Reporting Update publication highlights key trends in SEC staff comment letters issued during the year ended 30 June 2021, including comments on accounting and disclosures related to the COVID-19 pandemic, the use of non-GAAP measures, management’s discussion and analysis and revenue recognition. It also highlights areas where the SEC staff may focus, including increased attention on climate-related disclosures, and summarizes best practices that may help companies respond to SEC staff comment letters.