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SEC Reporting Update - Highlights of trends in 2023 SEC staff comment letters


Our SEC Reporting Update publication highlights the upward trend in the number of SEC staff comment letters issued during the year ended 30 June 2023, including comment letters on topics such as management’s discussion and analysis, non-GAAP financial measures and climate-related disclosures. It also highlights areas where the SEC staff may continue to focus and provides considerations for navigating the comment letter process.

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