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Coming This Summer: A Dramatic Change in Auditor Reporting

Later this summer, audit reports for large accelerated filers will include a new section addressing “critical audit matters,” which “will be a dramatic change in auditor reporting and is expected to generate significant media attention, particularly in the first year of adoption.”

SEC Proposes Amendments to “Accelerated Filer” and “Large Accelerated Filer” Definitions

On May 9, the SEC proposed amendments to Exchange Act Rule 12b-2 that would revise the “accelerated filer” and “large accelerated filer” definitions in order to reduce costs for certain lower-revenue companies.

SEC Announces New Streamlined Procedure for Confidential Treatment Extensions

The SEC recently announced a streamlined procedure for registrants to apply for an extension of confidential treatment for previously granted requests under the traditional CTR regime.