The SEC’s Division of Corporation Finance has released an important update to its Financial Reporting Manual, effective June 30, 2025, and officially posted on July 2, 2025.
Read the full manual and summary of changes here:
https://www.sec.gov/newsroom/whats-new/updates-financial-reporting-manual
Feel free to share this post with your network—especially teams in assurance, reporting, or M&A—so they can incorporate these FRM updates into their 2025 disclosure and audit processes.
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