EY’s recent SEC Reporting Update highlights 2025 trends in comment letters issued by the staff of the Securities and Exchange Commission (the “Staff”) to registrants about disclosures in their periodic filings. The survey found that the volume of comment letters issued in the past year (ended June 30, 2025) declined, reversing the elevated volumes of
Comment Letters
Comment Letter on SEC Climate Disclosure Proposal by CohnReznick
It’s well known that the SEC’s pending climate disclosure rule stoked a great deal of debate, particularly concerning the costs and benefits and questions of the SEC’s authority. Equally important are some less dramatic but more profound practical concerns about the rule’s auditing requirements.
Consider the views on this topic of CohnReznick, a national accounting firm…