Our second 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 second quarter 2026
- Regulatory update
- SEC proposes transformative reforms to help public companies conduct registered offerings and simplify reporting requirements
- SEC and CFTC jointly propose amendments to reduce private fund reporting burdens
- SEC proposes amendments to permit optional semiannual reporting by public companies
- Standards issued in 2026
- Standards issued in prior years effective 2026 or after
