Accounting and regulatory update for public and private companies

Our fourth quarter update provides a summary of newly released accounting guidance, as well as financial reporting and regulatory activities that may impact both public and private companies.

Topics include:

• Accounting guidance
  • Accounting guidance issued in fourth quarter 2023
• Regulatory update
  • SEC chief accountant discusses improving the quality of cash flow information
  • SEC issues staff report on accredited investor definition
  • SEC small business advocacy office delivers report to Congress on capital raising from startups to small public companies
  • SEC division of examinations announces 2024 priorities
  • SEC adopts amendments to rules governing beneficial ownership reporting   
• Standards issued in 2023