SEC comment letters and PCAOB inspection reports serve as critical lenses into how the regulators view disclosures, risk, and emerging issues that might materially affect the financial and operational decision-making of life sciences companies.
Understanding the SEC’s evolving expectations is essential for crafting robust and compliant disclosures while preparers communicate the company’s story to its stakeholders. Our professionals discuss the topical themes from SEC comment letters issued to companies with North American Industry Classification System (NAICS) codes in the life sciences industry from March 1, 2023, through the date of this publication so you can consider your financial reporting process and disclosure documents.