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

• Birmingham Bloomfield Bancshares, Inc., January 30, 2013
   
• Davis Polk & Wardwell LLP, January 28, 2013
   
• Northern Illinois Gas Company, January 18, 2013
   
• JPMorgan Chase & Co., January 8, 2013
   
• J.P. Morgan Securities LLC, et al., January 8, 2013
   
• RREEF Property Trust, Inc., January 4, 2013
   
• Mid-Wisconsin Financial Services, Inc., December 19, 2012
   
• Credit Suisse AG, November 16, 2012
   
• Koss Corporation et al., February 23, 2012
   

Speeches

• Slide Presentation (PDF): Remarks before the 2012 AICPA National Conference on Current SEC and PCAOB Developments, by Craig Olinger, Washington, DC, on December 4, 2012
   
• Slide Presentation (PDF): Remarks before the 2012 AICPA National Conference on Current SEC and PCAOB Developments - International Reporting Issues, by Craig Olinger, Washington, DC, on December 4, 2012