PwC's online "SEC comment letter trends" for the period 07/01/21 to 06/30/22 is a great tool that allows online exploration of recent comment letter trends and samples by industry or comment letter topic, and easy access to topically relevant guidance. See industry-specific comment letter trends here and PwC's best practices on responding to comment letters here.
Access additional information & resources on our Financial Reporting page.
This post first appeared in the weekly Society Alert!