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SEC in Focus - January 2023


Our newsletter summarizes SEC developments in the last quarter, including certain items we have not previously reported. It highlights remarks from regulators about fraud risk, financial reporting and audit quality that were made at the annual AICPA & CIMA Conference on Current SEC and PCAOB Developments, updated SEC staff guidance on non-GAAP financial measures, recent SEC rulemaking activities, enforcement activities and other SEC matters, including highlights from the CAQ’s SEC Regulations Committee meetings.

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