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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 2022, including comments on climate-related disclosures, the effects of macroeconomic factors, the use of non-GAAP measures and management’s discussion and analysis. It also highlights areas where the SEC staff may continue to focus, including the materiality evaluation of an error in previously issued financial statements, and provides considerations for navigating the comment letter process.