What's New in the Division of Corporation Finance
December 2009

Compliance and Disclosure Interpretations

• Proxy Disclosure Enhancements Transition

Accounting and Financial Reporting

• Division of Corporation Finance Financial Reporting Manual (UPDATED 12/07/09)
  Updated to include various reporting issues.

Division Speeches and Public Statements

• Slide Presentation (PDF):Remarks before the 2009 AICPA National Conference on Current SEC and PCAOB Developments, by Wayne Carnall, Chief Accountant, Division of Corporation Finance (December 8, 2009)
   
• Slide Presentation (PDF):Best Practices for Working with SEC Staff, at the 2009 AICPA National Conference on Current SEC and PCAOB Developments, by Angela Crane, Associate Chief Accountant, and Michael Stehlik, Staff Accountant, Division of Corporation Finance (December 6, 2009)
   
• Slide Presentation (PDF): Remarks before the 2009 AICPA National Conference on Current SEC and PCAOB Developments, by Wayne Carnall, Chief Accountant, Division of Corporation Finance (December 7, 2009)
   
• Slide Presentation (PDF): SEC Staff Review of Common Financial Reporting Issues Facing Smaller Issuers, PCAOB Forums on Auditing in the Small Business Environment, by Wayne Carnall, Chief Accountant, Division of Corporation Finance (December 2009)
   
• Slide Presentation (PDF): Areas of Frequent Staff Comment — Financial Institutions, by Stephanie L. Hunsaker, Associate Chief Accountant, Division of Corporation Finance (December 2009)

No-Action, Interpretive and Exemptive Letters

• MF Global Ltd., December 15, 2009
   
• Chemoil Energy Limited, December 14, 2009
   
• Telemig Celular Participacoes S.A., December 14, 2009
   
• Charlotte Russe Holding, Inc., December 10, 2009
   
• Kraft Foods, Inc., December 9, 2009