Tuesday, January 12, 2010

Q&As Released On Non-GAAP Measures (SEC), Special Reporting, Succession and Broker-Dealers (PCAOB)

In the past couple of days, the SEC and the PCAOB have posted some staff Q&A documents of interest to issuers, auditors and others.

As noted by Broc Romanek in TheCorporateCounsel.net blog, the SEC's Division of Corporation Finance issued a Compliance & Disclosure Intepretation (CD&I) on Non-GAAP Financial Measures yesterday. The document includes 32 Q&As on that subject.

Separately, the PCAOB issued a press release earlier today, linking to 2 staff Q&A's that supplement new rules that went into effect on Dec. 31 (for additional info, see info posted by PCAOB on Dec. 31 re: Registration and Reporting). The Q&As posted today are:
Also today, the PCAOB posted an updated Q&A on:

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