SEC comment letters

About SEC comments

At least once every three years, the SEC may review a public company’s financial reporting and disclosure practices in connection with the Division of Corporation Finance's filing review process. 

First time registrants, including companies undertaking initial public offerings, as well as registrants with transactional filings for business combinations, other securities offerings and proxy solicitations, are subject to reviews that need to be cleared before initiating the transaction.

How PwC can help

PwC is a trusted resource for helping public companies navigate their accounting and financial reporting challenges. Our knowledge of the SEC review process puts you in a stronger position to develop financial reporting and disclosure practices. This support can help you develop strategies to withstand regulatory scrutiny, anticipate potential areas of SEC focus in future filings and meet constantly evolving expectations for clear and transparent financial reporting.