PwC's accounting podcast Inside SEC reporting: Today’s SEC landscape
Jun 3, 2025
Elad Roisman, a former SEC Commissioner and current Partner at Cravath, and Lindsay McCord, a PwC National Office partner, dive into the shifting landscape of SEC reporting. They discuss the recent leadership transitions at the SEC, exploring how these changes impact regulatory priorities. Topics include crypto policy shifts, executive compensation reforms, and climate disclosure challenges. The duo offers practical advice for companies navigating this new SEC horizon, emphasizing the importance of stakeholder engagement and proactive compliance in a dynamic regulatory environment.
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SEC Rapid Leadership Shift Impact
- The SEC shifted quickly to a Republican majority on inauguration day, enabling immediate policy actions not usually seen during transitions.
- This unique early majority allowed swift departures from prior regulatory approaches and faster implementation of new initiatives.
High Volume SEC Interpretations
- The SEC issued an unusually high volume of compliance and disclosure interpretations (CDIs) during a short leadership transition.
- This proactive effort clarified prior guidance and reduced confusion by codifying informal enforcement views in writing.
Shareholder Proposal Debate Continues
- Shareholder proposals are a perennial contentious issue between issuers and activists.
- This area will keep swinging with changing political control, reflecting the priorities of whoever leads the SEC.