SEC Financial Reporting
SEC-compliant financial statements and other filings are complex and time-consuming. Riveron possesses the knowledge and skills to help our clients successfully navigate a challenging regulatory environment.
Riveron’s SEC financial reporting services are driven by our extensive experience and comprehensive knowledge of SEC reporting requirements. Beyond financial statements, MD&A and pro formas, we advise on research, technical matters and SEC comment letter responses with professionalism, structure and attention to every detail.
We work with companies to navigate many areas of the regulatory environment, including:
- Periodic filings (10-Ks, 10-Qs, 8-Ks)
- Disclosure requirements
- Pre-clearance letters
- Comment letters
- Registration statements (e.g., S-3, S-4)
- Significance tests
- Proxy statements
- Research and documentation
Riveron is not a CPA firm.
Other Accounting Advisory Offerings
Understanding the SEC Comment Letters process is crucial for preparing comprehensive responses that quickly resolve and clarify any outstanding issues.
By focusing on delivering against the stated objectives of MD&A—specifically including clear, updated, consistent, and detailed information—companies will enable users of financial statements to make more informed investing decisions. Efforts to simplify reporting will help registrants to improve disclosures while reducing the cost of compliance.
The conference focused on changes such as new standards and emerging technology, with speakers also commenting on practical responses to these developments and preparing for what’s next. Riveron attended this year’s conference and our experts have highlighted the most relevant and useful topics that could impact your business.
Non-GAAP Financial Measures: Clarification on What Constitutes Individually Tailored Accounting Principles
Comments from the SEC on non-GAAP financial measures continue to lead the way in 2018. At the recent 2018 AICPA Conference on Current SEC and PCAOB Developments the SEC staff (the “staff”) emphasized that investors and creditors expect publicly reported information to be accurate, complete and in compliance with all applicable rules and regulations. Specifically, the staff highlighted two areas of focus: adherence to Compliance and Disclosure Interpretations (“C&DIs”) as well as the importance of controls and processes when disclosing non-GAAP financial measures.