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What's the Crunch?
Featured Podcast
- Intangibles—Goodwill & Other Crypto Assets: Accounting for and Disclosure of Crypto Assets
Recent Accounting & Regulatory Updates
Recent FASB & AICPA Updates
- FASB Agenda – FASB Discusses Agenda Projects
- Not-for-Profit Entities – New Edition of Best Practices in Presentation and Disclosure Published
- Derivatives and Hedging – FASB Discusses Application of Codification Topic 815
- Debt and Equity – FASB Discusses Debt and Equity Project
- Commodities – FASB Discusses Accounting for Commodities
- FASB Agenda – FASB Discusses Agenda Projects
- FASB Agenda – FASB Discusses Agenda Prioritization
- Code of Professional Conduct – AICPA Proposes Revisions to Definition of Public Interest Entity
- Investment Companies – FASB Discusses Contractual Sale Restrictions
- Employee Benefit Plans – New Edition of AICPA Best Practices in Presentation and Disclosure Published
- Hedge Accounting – FASB Discusses Hedge Accounting
- External Confirmations – AICPA Issues SAS 150 Providing Guidance on External Confirmations
Recent SEC & PCAOB Updates
- SEC Staff Interpretations – SEC Staff Updates Compliance and Disclosure Interpretations
- Semiannual Reporting – SEC Proposes Amendments to Permit Optional Semiannual Reporting by Public Companies
- Securities Offering Reform – SEC Proposes Reforms to Registered Offering Requirements
- Securities Offering – SEC Proposes Reforms to Filer Status and Emerging Growth Company Accommodations
- Data Standards – SEC Establishes Joint Data Standards
- EDGAR – SEC Publishes New Edition of EDGAR Filer Manual
- Regulation NMS – SEC Proposes Rescission of Regulation NMS Rules 611 and 610(e)
- Swaps – SEC, CFTC Seek Public Input on Data Reporting Frameworks for Security-Based Swap and Swap Markets
- Derivatives – SEC, CFTC Seek Public Comment to Further Clarify and Harmonize Derivatives Product Definitions
- Securities Act – SEC Staff Updates Compliance and Disclosure Interpretation
- Portfolio Margining Frameworks – SEC, CFTC Seek Public Comment on the Harmonization of Portfolio Margining Frameworks
- FOCUS Reports – SEC Publishes Technical Amendments for Form X-17A-5
- ETFs – SEC Seeks Input on Exchange Traded Funds
- SEC Staff Interpretations – SEC Staff Updates Compliance and Disclosure Interpretations
- E-Delivery – SEC Proposes New E-Delivery Requirements
Extra Crunch
- Securities and Exchange Commission (SEC)’s Material Matters with SEC Chairman Paul Atkins
MaloneBailey News
- Recent IPOs
- IT Audit Services
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Intangibles—Goodwill & Other Crypto Assets: Accounting for and Disclosure of Crypto Assets
Summary - In this episode of Everybody Counts, Carolina Uzcategui and Mariano Frugone, CPA, Audit Partner, discuss Intangibles—Goodwill, which requires fair value measurement and disclosures for crypto assets.
Simply click on the image below to listen to the podcast. For this podcast and many more, please visit the Resources section of our website.
About Everybody Counts
MaloneBailey's podcast, Everybody Counts, features various perspectives on a variety of topics. From the latest SEC and FASB updates to discussions on recruiting, retention and more, Everybody Counts explores trends and hot topics that affect us and those in our business. Tune in to hear from partners and staff alike. The conversation is versatile and everybody's input counts.
| | Recent FASB & AICPA Updates | | |
FASB Agenda – FASB Discusses Agenda Projects
Summary - As reported in its “Summary of Decisions” publication, the FASB met on July 8, 2026, and discussed feedback received in response to the 2025 Invitation to Comment, Agenda Consultation. The FASB provided suggestions on and observations about the focus and prioritization for continued research efforts.
For more information, click here.
© 2026 CCH Incorporated and/or its affiliates. All rights reserved. Used with permission.
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Not-for-Profit Entities – New Edition of Best Practices in Presentation and Disclosure Published
Summary - The AICPA has published a new edition of its Not-for-Profit Entities — Best Practices in Presentation and Disclosure. This publication provides illustrative financial statements and related disclosures for nongovernmental not-for-profit entities (NFPs), other than health care providers.
This edition of the publication has been updated to include certain changes necessary to keep this publication current on industry matters. Relevant guidance contained in official pronouncements issued through April 1, 2026, up to and including FASB Accounting Standards Update (ASU) No. 2025-12, Codification Improvements, has been considered in the development of this edition.
For more information, click here.
© 2026 CCH Incorporated and/or its affiliates. All rights reserved. Used with permission.
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Derivatives and Hedging – FASB Discusses Application of Codification Topic 815
Summary - As reported in its “Summary of Decisions” publication, the FASB met on August 5, 2026, and discussed the application of the Codification Topic 815 normal purchases and normal sales scope exception to retail electricity contracts. The FASB added a project to its technical agenda to refine the normal purchases and normal sales (NPNS) scope exception to accommodate retail electricity power purchase agreements (PPAs). The FASB agreed with the following Emerging Issues Task Force decisions:
- Issue Scope: The recommended solution applies to retail electricity PPAs and buyers only.
- Approach: The recommended solution is a targeted refinement of the NPNS scope exception.
- Disclosures: The recommended solution requires additional disclosures.
For more information, click here.
© 2026 CCH Incorporated and/or its affiliates. All rights reserved. Used with permission.
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Debt and Equity – FASB Discusses Debt and Equity Project
Summary - As reported in its “Summary of Decisions” publication, the FASB met on June 3, 2026, and discussed its Debt and Equity project. The FASB made a number of decisions, including to:
- Clarify what is intended by the entity’s own operations or activities variable.
- Clarify that the acceptable variables expected dividends or other dilutive activities and stock borrow cost should be related to the entity.
- Make all of the other acceptable variables require no further description.
For more information, click here.
© 2026 CCH Incorporated and/or its affiliates. All rights reserved. Used with permission.
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Commodities – FASB Discusses Accounting for Commodities
Summary - As reported in its “Summary of Decisions” publication, the FASB met on May 27, 2026, and continued deliberations on the Accounting for Commodities project. The FASB made a number of decisions, including the following:
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To provide a measurement alterative applicable to tangible commodity inventories held by entities within the scope of Topic 942, Financial Services—Depository and Lending, including subsidiaries of those entities, for both the consolidated financial statements and the standalone financial statements of individual entities within the consolidated group.
- Tangible commodities held in inventory by in-scope entities are within the scope of the amendments without defining commodity.
- There would be no additional activity-based scope criteria for the proposed amendments.
For more information, click here.
© 2026 CCH Incorporated and/or its affiliates. All rights reserved. Used with permission.
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FASB Agenda – FASB Discusses Agenda Projects
Summary - As reported in its “Summary of Decisions” publication, the FASB met on May 13, 2026, and decided to add a project to its technical agenda on the fair value measurement of equity securities subject to contractual sale restrictions. The FASB decided that the scope of the project would be limited to investment companies within the scope of Topic 946, Financial Services—Investment Companies. The FASB also added a project to its technical agenda on private credit disclosures. The FASB decided that the scope of the project would be limited to investment companies within the scope of Topic 946, Financial Services—Investment Companies.
For more information, click here.
© 2026 CCH Incorporated and/or its affiliates. All rights reserved. Used with permission.
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FASB Agenda – FASB Discusses Agenda Prioritization
Summary - As reported in its “Summary of Decisions” publication, the FASB met on June 11, 2026, discussed feedback received in response to the 2025 Invitation to Comment, Agenda Consultation, and other feedback from stakeholders. The FASB decided not to add a project to its technical agenda on below-market and interest-free loans from donors, the navigability of not-for-profit entity consolidation guidance, liquidity and availability of financial assets disclosures, operating measures, or measurement uncertainty of grants and contributions at this time.
The FASB also discussed feedback received in response to the 2025 Invitation to Comment, Agenda Consultation, and decided not to add a project to its technical agenda on earnings per share at this time. In addition, the FASB also discussed stakeholder feedback received on the statement of cash flows. The FASB provided suggestions on and observations about the focus and prioritization for continued research efforts. The FASB made no decisions.
For more information, click here.
© 2026 CCH Incorporated and/or its affiliates. All rights reserved. Used with permission.
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Code of Professional Conduct – AICPA Proposes Revisions to Definition of Public Interest Entity
Summary - The AICPA has published for public comment an exposure draft that proposes revisions to the definition of public interest entity in the Code of Professional Conduct (ET sec. 0.400.44) to “better align the definition with regulatory thresholds established by the Federal Deposit Insurance Corporation (FDIC) and the National Association of Insurance Commissioners (NAIC).”
Comments on the proposal are due by September 15, 2026.
For more information, click here.
© 2026 CCH Incorporated and/or its affiliates. All rights reserved. Used with permission.
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Investment Companies – FASB Discusses Contractual Sale Restrictions
Summary - As reported in its “Summary of Decisions” publication, the FASB met on June 17, 2026, and continued its deliberations on the Investment Companies—Contractual Sale Restrictions project and made a number of decisions, including the following:
- A contractual sale restriction and the related equity security should be the same unit of account.
- Any final guidance would be required and not optional.
- Require that an investment company disclose the discount attributable to the contractual sale restriction in the notes to financial statements for both interim and annual reporting periods.
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No additional clarification would be provided to real estate investment entities that apply Topic 946, Financial Services—Investment Companies, by analogy.
For more information, click here.
© 2026 CCH Incorporated and/or its affiliates. All rights reserved. Used with permission.
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Employee Benefit Plans – New Edition of AICPA Best Practices in Presentation and Disclosure Published
Summary -The AICPA has published a new edition of its Employee Benefit Plans: Best Practices in Presentation and Disclosure. This publication provides illustrative disclosures for financial statements of employee benefit plans. It has been issued by the AICPA and is intended to provide practitioners with nonauthoritative practical guidance on such disclosures.
For more information, click here.
© 2026 CCH Incorporated and/or its affiliates. All rights reserved. Used with permission.
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Hedge Accounting – FASB Discusses Hedge Accounting
Summary - As reported in its “Summary of Decisions” publication, the FASB met on June 24, 2026, and discussed the characteristics of a potential new hedge accounting model and the FASB staff’s outreach plan. The FASB provided suggestions on and observations about the focus and prioritization for continued research efforts, but made no decisions.
For more information, click here.
© 2026 CCH Incorporated and/or its affiliates. All rights reserved. Used with permission.
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External Confirmations – AICPA Issues SAS 150 Providing Guidance on External Confirmations
Summary - The AICPA issued Statement on Auditing Standards (SAS) No. 150, External Confirmations. SAS 150 is applicable when the auditor uses external confirmation procedures to obtain audit evidence. SAS 150 amends:
- SAS No. 122, Statement on Auditing Standards: Clarification and Recodification, as amended,
- Section 330, Performing Audit Procedures in Response to Assessed Risks and Evaluating the Audit Evidence Obtained
- Section 505, External Confirmation
- SAS No. 142, Audit Evidence, as amended
- Various other SASs and other sections in SAS 122, as amended
The most significant change introduced by SAS 150 is a new requirement for the auditor to perform external confirmation procedures for cash and cash equivalents held by third parties (cash) to respond to the assessed risks of material misstatement unless certain conditions exist. Within the language of the new requirement, SAS 150 acknowledges direct access to information maintained by a knowledgeable external source as a means of satisfying requirements related to external confirmation procedures and provides related guidance. SAS 150 also provides amendments to reflect the increasingly widespread use of intermediaries in external confirmation procedures and requires certain new conditions to be met when using negative confirmation requests to address an assessed risk of material misstatement at the assertion level.
SAS 150 becomes effective for audits of financial statements for periods ending on or after December 15, 2028. Early implementation is permitted.
For more information, click here.
© 2026 CCH Incorporated and/or its affiliates. All rights reserved. Used with permission.
| | Recent SEC & PCAOB Updates | | |
SEC Staff Interpretations – SEC Staff Updates Compliance and Disclosure Interpretations
Summary - The staff in the SEC’s Division of Corporation Finance (Corp Fin) has published a new edition of its Compliance and Disclosure Interpretation(CDI), Securities Act Rules. Corp Fin has added new Question 260.40 that provides guidance on the exemption for limited offers and sales without regard to dollar amount of offering.
For more information, click here.
© 2026 CCH Incorporated and/or its affiliates. All rights reserved. Used with permission.
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Semiannual Reporting – SEC Proposes Amendments to Permit Optional Semiannual Reporting by Public Companies
Summary - The SEC proposed rule and form amendments that would give public companies the option of filing semiannual reports in lieu of quarterly reports to meet their interim reporting obligations under the federal securities laws.
The SEC indicates that “public companies, subject to Exchange Act Section 13(a) or 15(d), are currently required to file quarterly reports on Form 10-Q. The proposed amendments, if adopted, would allow these public companies to elect to file semiannual reports on new Form 10-S instead of quarterly reports on Form 10-Q. As a result, companies that elect to file semiannual reports would file one semiannual report and one annual report for each fiscal year in lieu of three quarterly reports and one annual report. The flexibility provided under proposed amendments would enable public companies to choose the interim reporting frequency that would best serve the company and its investors.”
Under the proposal, the filing deadline for semiannual reports on Form 10-S would be 40 or 45 days, depending on the company’s filer status, after the end of the first semiannual period of the fiscal year. The proposal also would amend Regulation S-X, which governs the financial statement requirements for periodic reports, registration statements, and proxy statements, to reflect the new semiannual reporting option and simplify the existing financial statement requirements.
The public comment period will remain open until 60 days after the date of publication of the proposing release in the Federal Register.
For more information, click here.
© 2026 CCH Incorporated and/or its affiliates. All rights reserved. Used with permission.
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Securities Offering Reform – SEC Proposes Reforms to Registered Offering Requirements
Summary - The SEC proposed amendments to its rules and forms governing registered offerings that are “designed to increase efficiency, flexibility, and cost savings for public companies while maintaining robust investor protections. The registered offering reform proposal, if adopted, would be the most significant modernization of the registered offering framework in more than 20 years. Under the proposal:
- A greater number of public companies would be able to conduct shelf offerings, which allow quicker access to the public capital markets, regardless of the company’s public float.
- More public companies would be able to utilize certain registration and offering communication flexibilities that currently are reserved for companies with a large public float defined as “well-known seasoned issuers.“
- Broker-dealers would be able to provide research report coverage for a greater number of public companies.
- State securities law registration and qualification requirements would be preempted for all registered offerings, which would mitigate the costs and complexity of conducting a multi-state registered offering.
- Parity between certain Form N-2 filers and operating companies across registration, offering, and communication provisions would be maintained, and access to broad-based advertising for certain non-variable annuity insurance products would be expanded.
- Other aspects of the registration process would be streamlined, such as the ability to incorporate information by reference into Form S-1.
The public comment period for the proposal will remain open for 60 days following publication of the proposing releases in the Federal Register.
For more information, click here.
© 2026 CCH Incorporated and/or its affiliates. All rights reserved. Used with permission.
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Securities Offering – SEC Proposes Reforms to Filer Status and Emerging Growth Company Accommodations
Summary - The SEC proposed amendments to its rules and forms governing registered offerings that are “designed to increase efficiency, flexibility, and cost savings for public companies while maintaining robust investor protections. The proposed amendments would extend disclosure scaling and other accommodations currently utilized by smaller or emerging companies to approximately 81 percent of all current public companies. New public companies would enjoy these accommodations for a minimum of five years. The smallest public companies also would have additional time to file their annual and other periodic reports.
The proposed rule amendments would raise the threshold for a public company to become a large accelerated filer from $700 million to $2 billion. A company would not become a large accelerated filer for at least 60 months following its IPO regardless of its public float, effectively providing it an "IPO on-ramp" to stabilize and grow while benefiting from disclosure scaling and other accommodations.
All other public companies would be categorized as non-accelerated filers and would benefit from nearly all disclosure scaling and other accommodations currently available to smaller and emerging companies. All non-accelerated filers would also be exempt from the requirement to obtain an auditor's attestation on their internal control over financial reporting.
In addition, the proposed rules would establish a subcategory of small non-accelerated filers that would receive an additional 30 days to file their Form 10-K annual reports and an additional five days to file their Form 10-Q quarterly reports. This change is intended to meaningfully reduce the reporting costs for this category of companies, which represent the smallest 18 percent of public companies by assets.
The public comment period for the proposal will remain open for 60 days following publication of the proposing releases in the Federal Register.
For more information, click here.
© 2026 CCH Incorporated and/or its affiliates. All rights reserved. Used with permission.
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Data Standards – SEC Establishes Joint Data Standards
Summary - The SEC established joint data standards under the Financial Data Transparency Act of 2022. The final rule establishes technical standards for data submitted to certain financial regulatory agencies. Eight additional agencies have established or are expected to act on establishing the joint standards. The joint standards are designed to promote interoperability of financial regulatory data across the agencies by establishing common identifiers for entities, geographic locations, dates, and certain products and currencies.
In addition, the standards include a principles-based joint standard with respect to data transmission and schema and taxonomy formats, which would allow financial institutions to submit high-quality, machine-readable data to the agencies.
For more information, click here.
© 2026 CCH Incorporated and/or its affiliates. All rights reserved. Used with permission.
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EDGAR – SEC Publishes New Edition of EDGAR Filer Manual
Summary - The SEC has published a new edition of its EDGAR Filer Manual. This new edition includes amendments to Volumes I and II of the manual and related rules and forms. EDGAR Release 26.1 was deployed in the EDGAR system on March 16, 2026.
This final rule is effective April 16, 2026.
For more information, click here.
© 2026 CCH Incorporated and/or its affiliates. All rights reserved. Used with permission.
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Regulation NMS – SEC Proposes Rescission of Regulation NMS Rules 611 and 610(e)
Summary - The SEC proposed amendments to rescind Rules 611 and 610(e) of Regulation NMS. The proposed amendments would:
- Rescind Rule 611 of Regulation NMS, which contains the trade-through prohibition for national market system stocks.
- Rescind Rule 610(e) of Regulation NMS, which contains restrictions on locking and crossing quotations in national market system stocks.
- Rescind related defined terms in Rule 600 of Regulation NMS.
- Make conforming changes to other related provisions.
The public comment period will remain open for 60 days following the publication of the proposing release in the Federal Register.
For more information, click here.
© 2026 CCH Incorporated and/or its affiliates. All rights reserved. Used with permission.
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Swaps – SEC, CFTC Seek Public Input on Data Reporting Frameworks for Security-Based Swap and Swap Markets
Summary - The SEC and the Commodity Futures Trading Commission (CFTC) issued a “joint request for public comment on potential opportunities to harmonize, modernize, and streamline data reporting requirements in their regulation of the security-based swap and swap markets, respectively.”
The request for comment is intended to assist the agencies in evaluating whether changes to the design, scope, and structure of security-based swap and swap data reporting requirements would lead to greater alignment between their respective reporting frameworks. The SEC and CFTC seek input to enhance market transparency, reduce unnecessary operational complexity, promote data quality, and improve regulatory oversight while preserving the distinct statutory mandates of each agency under the Dodd-Frank Act.
The joint request for comment seeks input on the following topics:
- Harmonization across frameworks.
- Transparency and data quality.
- Operational complexity.
- Standardized identifiers and reference data.
- Implementation considerations.
The SEC and CFTC encourage the public to provide input on the operational, technological, and policy implications of these topics identified in the agencies’ request for comment. The public comment period will remain open for 60 days following publication of the request for comment in the Federal Register.
For more information, click here.
© 2026 CCH Incorporated and/or its affiliates. All rights reserved. Used with permission.
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Derivatives – SEC, CFTC Seek Public Comment to Further Clarify and Harmonize Derivatives Product Definitions
Summary - The SEC and the Commodity Futures Trading Commission (CFTC) issued a joint request for public comment on potential opportunities to further update, clarify, and harmonize certain derivatives product definitions and interpretive issues.
The request for comment is intended to support the SEC’ ongoing evaluation of whether current regulatory definitions, interpretations, and jurisdictional frameworks appropriately reflect evolving market structures, financial products, and trading practices.
The joint request for comment seeks input on topics including:
- Definitions relating to swaps and security-based swaps, including the scope of certain exclusions from the swap definition.
- Treatment of mixed swaps.
- Treatment of novel or emerging products.
- Jurisdictional and interpretive questions.
- Potential areas in need of greater clarity regarding regulatory definitional lines.
- Potential areas for alternative compliance.
The SEC and CFTC encourage the public to provide input on these topics, as identified in the agencies’ request for comment. The public comment period will remain open for 60 days following publication of the request for comment in the Federal Register.
For more information, click here.
© 2026 CCH Incorporated and/or its affiliates. All rights reserved. Used with permission.
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Securities Act – SEC Staff Updates Compliance and Disclosure Interpretation
Summary - The staff in the SEC’s Division of Corporation Finance (Corp Fin) has updated its Compliance and Disclosure Interpretation (C&DI), Security Act Sections. Corp Fin updated this C&DI to add Question 142.01, which provides guidance on information that must be in a registration statement involving a business combination.
For more information, click here.
© 2026 CCH Incorporated and/or its affiliates. All rights reserved. Used with permission.
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Portfolio Margining Frameworks – SEC, CFTC Seek Public Comment on the Harmonization of Portfolio Margining Frameworks
Summary - The SEC and the Commodity Futures Trading Commission (CFTC) issued a joint request for public comment on potential approaches to further harmonize regulatory frameworks applicable to portfolio margining across securities, security-based swaps, futures, swaps, and related positions.
The request for comment is intended to assist the agencies in evaluating whether greater coordination or alignment in portfolio margining requirements may improve risk management efficiency, reduce unnecessary market fragmentation, and enhance customer protections consistent with the agencies’ respective statutory authorities and responsibilities.
The joint request for comment seeks input on a range of issues, including:
- Existing portfolio margining models and practices;
- Customer protection considerations;
- Cross-margining and cross-product offsets;
- Capital, segregation, and collateral treatment;
- Risk management and margin methodologies;
- Clearing agency and derivatives clearing organization considerations;
- Operational and technical implementation issues; and
- Potential impacts on market liquidity and competition.
The SEC and CFTC encourage the public to provide input on these topics, as identified in the agencies’ request for comment. The public comment period will remain open for 60 days following publication of the request for comment in the Federal Register.
For more information, click here.
© 2026 CCH Incorporated and/or its affiliates. All rights reserved. Used with permission.
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FOCUS Reports – SEC Publishes Technical Amendments for Form X-17A-5
Summary - The SEC has published a Final Rule, Technical Amendments to Form X-17A-5 Part IIA. The final rule includes technical amendments to Form X-17A-5 (FOCUS Report) Part IIA under the Securities Exchange Act of 1934.
For more information, click here.
© 2026 CCH Incorporated and/or its affiliates. All rights reserved. Used with permission.
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ETFs – SEC Seeks Input on Exchange Traded Funds
Summary - The SEC has published for public comment a Request for Comment on Novel ETFs. This request for comment seeks input on exchange-traded funds (ETFs) that invest in innovative asset classes or engage in novel investment strategies. The SEC seeks comment on ways to facilitate innovation in the ETF space while protecting investors, maintaining fair, orderly, and efficient markets, and facilitating capital formation.
For more information, click here.
© 2026 CCH Incorporated and/or its affiliates. All rights reserved. Used with permission.
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SEC Staff Interpretations – SEC Staff Updates Compliance and Disclosure Interpretations
Summary - The staff in the SEC’s Division of Corporation Finance (Corp Fin) has published new edition of the following Compliance and Disclosure Interpretations (CDIs):
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Exchange Act Sections 13(d) and 13(g) and Regulation 13D-G Beneficial Ownership Reporting (new Questions 105.08-105.10, 110.09-110.10);
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Proxy Rules and Schedules 14A/14C (new Question 155.02);
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Regulation Crowdfunding (new Question 202.02); and
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Tender Offer Rules and Schedules (new Questions 104.03 and 131.04).
These CDIs have been updated to provide guidance from Corp Fin on various topics.
For more information, click here.
© 2026 CCH Incorporated and/or its affiliates. All rights reserved. Used with permission.
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E-Delivery – SEC Proposes New E-Delivery Requirements
Summary - The SEC proposed Regulation E-Delivery, a new rule that would expand the ability of issuers, broker-dealers, investment advisers, and others to use electronic delivery to satisfy information delivery requirements under the federal securities laws.
Regulation E-Delivery would make information more readily accessible and useful for investors and others while preserving the ability to receive delivery in paper format on request. Currently, required regulatory information typically is delivered in paper format unless the recipient affirmatively elects otherwise. The proposed e-delivery approach includes requirements and conditions under which required information could be delivered electronically without first obtaining affirmative consent. It generally would supersede the Commission’s decades-old, guidance-based e-delivery approach and provide savings to issuers, market intermediaries, and, ultimately, investors, in paper, printing, and postage costs.
The SEC indicates that the “proposal reflects how today’s issuers, market intermediaries, investors, and others use electronic media to provide and access information. E-delivery offers the opportunity to give investors and others potentially more personalized, interactive, timely, and efficient experiences with disclosure than paper delivery. It also provides accessibility and retention benefits. The range of information deliverable electronically under the proposed rule would be broad, including, among other things, prospectuses for funds and other issuers, fund annual and semi-annual shareholder reports, proxy statements, trade confirmations, disclosures pursuant to Form CRS, and Form ADV Part 2 Brochures.”
The proposal includes a transition process for investors and others who are currently receiving regulatory information in paper format. These recipients would receive two paper notices if they would be transitioned to e-delivery under the rule, which would provide information about the upcoming transition and the ability to opt out of e-delivery.
The public comment period will remain open for 60 days following publication of the proposing release in the Federal Register.
For more information, click here.
© 2026 CCH Incorporated and/or its affiliates. All rights reserved. Used with permission.
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Securities and Exchange Commission (SEC)’s Material Matters with SEC Chairman Paul Atkins
Summary - This podcast breaks down the complex work done by the Securities and Exchange Commission for all investors. Chairman Paul Atkins sits down with leading experts in each episode to discuss various topics in financial regulation, the latest in investor education, and the future of capital formation.
To access the podcast, please click here.
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Recent IPOs
For more information about MaloneBailey's recent client IPOs, please click here.
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IT Audit & IT Risk Advisory Services That Strengthen Security, Compliance &
Business Confidence
MaloneBailey is pleased to announce its IT audit and IT risk advisory practice.
Led by former Big Four professionals, our CPA and CISA-certified specialists provide independent IT audit and IT risk advisory services that help organizations strengthen controls, reduce risk, and build stakeholder confidence.
Our services include:
- IT Audit, including IT General Controls (ITGC) & IT Automatic Controls Testing
- SOC1&2 Readiness Advisory & Examination Service
- SOX 404 IT Compliance Advisory Service
- IT Internal Control Advisory Service
- IT Risk Assessments
- Cybersecurity Assessments
- IT Governance Reviews
- Business Continuity & Disaster Recovery Reviews
- Third-Party Risk Assessments
You can learn more about our IT audit & IT risk advisory service offering here.
For more information about MaloneBailey, LLP, we invite you to visit our website or email George Qin, Managing Partner based in Houston (USA), via email at gqin@malonebailey.com.
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