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September 30, 2019 Article 20 minute read
Download our third-quarter 2019 update for an overview of important activities for public companies.
Business people meeting.

This update provides a summary of some of the more important third-quarter 2019 accounting, financial reporting, and regulatory activities. The content is not meant to be all-inclusive.

Topics include:

  • SEC
    • SEC Adopts Amendment to Single Issuer Exemption for Broker-Dealers
    • SEC Adopts New Rule to Allow All Issuers to “Test-the-Waters”
    • SEC Adopts New Rules and Amendments under Title VII of Dodd-Frank
    • SEC Proposes to Modernize Disclosures of Business, Legal Proceedings, and Risk Factors Under Regulation S-K
  • PCAOB
    • PCAOB Posts CAM Resources for Audit Committees and Investors
    • PCAOB Staff Provides Guidance for New Requirements on Auditing Estimates and Auditor’s Use of the Work of Specialists
  • FASB
    • FASB proposes delay in effective dates for certain upcoming accounting standards
    • Accounting guidance issued in third quarter 2019
  • Accounting Standard Updates Issued in 2019
  • Accounting Standard Updates Issued in Prior Years Effective 2019 or After

Archived accounting updates for public companies: