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U.S. Securities and Exchange Commission

What's New in the Division of Corporation Finance
January 2013

Accounting and Financial Reporting

  • Division of Corporation Finance Financial Reporting Manual (UPDATED 1/18/13)
    Updated for issues related to significance testing for related businesses, auditor responsibility for cumulative period from inception amounts, PCAOB requirements for auditors of non-issuer financial statements, and other changes.

No-Action, Interpretive and Exemptive Letters


Modified: 01/31/2013