Pwc's Cfodirect Podcast

With year-end reporting around the corner, we kick off our 2023 SEC comment letter trends series, in which our guests bring you the latest themes in comment letters from the SEC’s Division of Corporation Finance.This week, Heather Horn is joined by Kyle Moffatt, PwC National Office Professional Practice Leader, to share an overview of the 2023 comment letter trends, a breakdown of the SEC’s review process, and insights into the SEC staff’s key priorities.In this episode, you’ll hear:2:01 - A breakdown of the SEC review process, including the staff’s current priorities, review timing, and key enforcement actions18:28 - The impact of a potential government shutdown on the SEC’s review process and on the capital markets more broadly22:43 - An overview of the the top SEC comment letter trends in 202329:14 - Insights into changes in the SEC’s priorities and volume of comment letters, updates on the climate disclosure proposal, and 2024 enforcement priorities34:11 - Key insights into what preparers should focus on,