2025 SEC Priorities

"In 2025, our priority remains ensuring public companies deliver transparent, high-quality financial disclosures that empower investors to make informed decisions," - SEC Chair Paul S. Atkins

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Public Company Financial Reporting

Core Offerings

Interim & Fractional Chief Accounting Officer (CAO) / Controller Leadership:

Strategic, hands-on leadership for public companies navigating transformation, financial complexity, or regulatory scrutiny.

  • Public Company Expertise: 30+ years of experience in technical accounting, SEC Reporting, audit readiness, and investor-facing communications.

  • Audit Committee Engagement: Partner with CFOs, CAOs, and Audit Committees to enhance oversight, drive audit readiness, and promote internal control accountability.

  • Regulatory Foresight: Monitor and interpret new requirements including SEC cybersecurity disclosures, FASB segment and crypto asset standards, and PCAOB inspection themes.

  • AI-Driven Financial Transformation: Guide integration of GenAI/AI tools into reporting processes while ensuring auditability, governance, and disclosure readiness.

  • Flexible Model: Offer full-time interim or fractional arrangements to support IPO readiness, turnover, M&A, or restatements.

Specialized Financial Reporting & Compliance Solutions

SEC Reporting & Disclosure Advisory

  • Deliver accurate, compliant, and investor-focused SEC filings (10-K, 10-Q, 8-K, S-1, Proxy).

  • Ensure compliant treatment of non-GAAP measures, pro forma financials, MD&A, and ransomware/cybersecurity incidents.

  • Provide strategic insight into emerging SEC rules including climate, AI-related use cases, and human capital disclosures

Financial Reporting Integrity & ICFR Enhancement

  • Identify, analyze, and remediate material weaknesses and significant deficiencies across key reporting cycles.

  • Enhance control design and documentation in alignment with COSO and PCAOB expectations, with a focus on reliability, repeatability, and risk mitigation.

  • Support Section 302/404 certifications with robust disclosure controls and procedures (DCPs).

Technical Accounting Support

  • Deep experience across complex areas:

    • Business Combinations, Debt & Equity, Derivatives & Hedging

    • Revenue Recognition (ASC 606), Leases (ASC 842), Credit Losses (CECL)

    • Share-based Payments, Segment Reporting, Goodwill Impairment

    • Cryptocurrency & Digital Assets, ESG-related metrics, and fair value measurement

Audit Committee & Board Advisory

  • Support board-level oversight by translating complex technical issues into clear, decision-ready insights.

  • Advise on financial reporting risk management, external auditor coordination, and restatement prevention strategies.

  • Deliver board and disclosure committee education on accounting and regulatory trends.

Cybersecurity & Technology Disclosure

  • Help companies comply with SEC's cybersecurity rules (e.g., 2023 S-K Item 106) and prepare timely and complete incident disclosures.

  • Assess AI/GenAI implications on data governance, model risk, and financial statement presentation.

  • Draft and review risk factor, MD&A, and controls-related disclosures related to cybersecurity, AI, and digital transformation.

Emerging Risk & Regulatory Readiness

  • Proactive evaluation of regulatory developments including:

    • SEC's climate, ESG, and cyber disclosure rules

    • PCAOB’s enhanced auditor scrutiny over ICFR and fraud detection

    • FASB's future rules on income tax disclosures, software costs, and expense disaggregation

  • Readiness assessments for upcoming quarterly and year-end filing cycles, especially for accelerated or large accelerated filers.

“The SEC staff continues to emphasize the importance for disclosures that provide decision useful information to investors, including how changes and uncertainties may affect the predictive value of historical financial information ”

— BDO - Audit and Risk Committee Priorities