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SEC · File No. S7-2026-18
Comment period closes July 20, 2026
The SEC's proposal to collapse filer statuses into two categories — large accelerated and non-accelerated — raising the LAF threshold to $2 billion and extending scaled disclosure, including the SOX 404(b) auditor-attestation exemption and scaled executive-pay disclosure, to all non-accelerated filers. As of the July 17 snapshot: 95 comment-file items, 48 written up in depth. The file genuinely splits (56% Object overall; the substantive tier runs 21 Object, 18 Support-with-caveats, 9 Support), with the 404(b) attestation the most-contested element — including a letter from the authors of the study the SEC cites for its attestation-cost figure, two Big Four firm letters (KPMG, Deloitte), and the Council of Institutional Investors' first letter in the file.
95 items
48 in-depth write-ups
14 themes
6 constituencies
View the EGC Accommodations & Filer Status analysis
Recently closed
SEC · File No. S7-2026-15
Comment period closed July 6, 2026
The SEC's proposed amendments to permit optional semiannual reporting in lieu of quarterly Form 10-Q filings. As of the June 5 snapshot: 818 comment letters, 53 of them substantive letters written up in depth. Overall position split is heavy opposition (95% Object) as submissions surge toward the July 6 close, but the substantive tier is far more divided (about 58% Object) and breaks by constituency — investors and lawyers cluster on Object, while auditors & accounting, preparers, academics, and other professional voices are more split.
818 letters
53 in-depth write-ups
15 themes
20 template letters detected
View the SEC Semiannual Reporting analysis
Recently closed
PCAOB · Release No. 2026-001
Comment period closed May 15, 2026
The PCAOB's Request for Public Comment on its 2026–2030 strategic priorities — what the Board should focus on across inspections, standard-setting, enforcement, and registration. 69 substantive comment letters from Big 4 firms, mid-tier firms, institutional investors (including the PCAOB's own Investor Advisory Group, ICI, ICGN, CII, CalSTRS), audit-committee organizations, federal regulators (FHFA), state regulators (NASBA, NASAA), Senator Elizabeth Warren, and the Committee on Capital Markets Regulation.
69 letters
69 in-depth write-ups
10 themes
9 stakeholder groups
View the PCAOB Strategic Priorities analysis