KPMG Financial Reporting podcast

SEC rulemaking: An insider's view

June 24, 2026·38 min
Episode Description from the Publisher

• 00:25 – Introductions • 01:40 – What's different about the SEC's current rulemaking environment? • 04:50 – The rulemaking process explained: From concept release to final rule • 10:55 – The role of commissioners and the White House in the process • 15:15 – Deep dive: The semiannual reporting proposal • 21:45 – Deep dive: Proposed changes to filer status definitions • 26:05 – Deep dive: The registered offering reform proposal • 32:55 – What to expect from the Regulation S-K modernization initiative • 35:30 – How management and audit committees should prioritize their focus

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