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Q3 2026 Quarterly Outlook

Issues & Trends | September 2026

Our quarterly update on accounting and financial reporting developments, including SEC matters and FASB activity

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KPMG reports quarterly update on accounting and financial reporting developments, including SEC matters, FASB activity and PCAOB standard-setting – spotlighting DISE implementation and data center power purchase arrangements.

Applicability

  • All companies

Report Contents

  • Current quarter financial reporting matters
  • FASB projects and agenda priorities
  • Recommended reading and CPE opportunities

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Q3 2026 Quarterly Outlook

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Quarterly Outlook

Quarterly updates on accounting and financial reporting developments, including SEC matters and FASB activity.

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Understand how trade, tariff and regulatory policy changes can impact financial reporting. And use our guide to help you ask the right questions.

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Keeping you up to date about SEC staff positions on reporting matters and proposed rulemaking that will affect registrants

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Sustainability reporting

KPMG guidance and articles for financial reporting professionals.

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Meet our team

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Kimber Bascom
Partner, Dept. of Professional Practice, KPMG US
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Robin Van Voorhies
Senior Director, Dept. of Professional Practice, KPMG US
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Image of Kimber Bascom
Kimber Bascom
Partner, Dept. of Professional Practice, KPMG US
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Image of Robin Van Voorhies
Robin Van Voorhies
Senior Director, Dept. of Professional Practice, KPMG US
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Accounting Research Online

Access our accounting research website for additional resources for your financial reporting needs.

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