Skip to main content

Accounting Matters Bibliography

Nov. 22, 2019

“Dear CFO Letters” reflect staff positions from the Chief Accountant’s Office of the Division of Investment Management (“the Division”) to the Chief Financial Officer of the Division’s registrants and other relevant parties. The staff issues Dear CFO Letters to assist registered investment companies and business development companies and their independent public accountants in addressing certain accounting, auditing, financial reporting, or other related disclosure matters (collectively “accounting matters”).

The Accounting Matters Bibliography below lists current staff positions expressed in Dear CFO letters and includes updates on whether the staff position has been rescinded, modified, or supplemented. Each position is identified with the year the Dear CFO Letter was issued and the chronological number of the position expressed in the letter. The full text of each Dear CFO Letter is located on the Division’s website under Disclosure, Accounting and Disclosure Information or Staff Letters.

The statements in the Accounting Matters Bibliography represent the views of the staff of the Division. They are not a rule, regulation, guidance, or statement of the Commission, and the Commission has neither approved nor disapproved their content. These statements, like all staff guidance, have no legal force or effect: they do not alter or amend applicable law, and create no new or additional obligations for any person. These staff positions should be read in conjunction with the other staff views related to accounting matters published on the Division’s website under Disclosure, Accounting and Disclosure Information.

If you have questions or would like to provide feedback on these or other accounting matters specific to investment companies, please contact the staff of the Division’s Chief Accountant’s Office, via email at IM-CAO@SEC.GOV.

PDF Version of the Accounting Matters Bibliography

Return to Top