23.03.2021 | Dr. Jacob Justus Leidner | Video

The SEC Filing Review Process: Introduction and Insights from Research

By watching the recording of this webinar, you are eligible to reward yourself 1 PL credit. You may do so in your CFA Institute Account.

Do you invest in U.S.-listed companies? Are you interested in issues raised by the Securities and Exchange Commission (SEC) staff regarding annual or quarterly reports? Are you interested in how the German/European enforcement system could be further developed? Then you should be familiar with the SEC filing review process.

As part of the goal of enhancing the quality of information available to investors, the SEC reviews filings to identify disclosures or accounting applications that may be materially deficient or require additional clarification. Due to the increasing public interest in this SEC filing review process and its substantial costs involved, to both the SEC in reviewing and to companies in responding, this webinar provides an overview of the SEC filing review process (also often referred to as the SEC comment letter process). Lauren and Jacob will further briefly summarize what research shows about the effectiveness and efficiency of the SEC filing review process.