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SEC comment letter trends 2026

CPE 1.0

WEBCAST

Webcast overview

KPMG professionals explore the SEC's current comment letter landscape and what recent activity may signal for companies with SEC reporting obligations. Gain practical insights to help anticipate areas of scrutiny and strengthen reporting readiness.

Applicability

  • All companies with existing or potential future SEC reporting requirements

Event contents

  • Reading the signals: Hear key aspects of the SEC's comment letter process and how comments are developed and communicated.
  • Spotting the trends: Identify emerging themes and recurring issues through recent comment letter activity.
  • Looking ahead: Explore the SEC's current areas of focus and what reporting companies should be watching.

Whether you're preparing filings, responding to regulatory inquiries, or overseeing reporting strategy, this webcast provides timely insights to help you stay informed, prepared and ahead of evolving expectations.

*CPE Credit: Participants will be eligible for 1.0 CPE credit in the field of accounting for attending one of the 60-minute sessions and responding to live check-ins. Since the content for the Oct 19 and 20 sessions will be the same, participants are only eligible to receive CPE for attending one session.

Meet our Speakers

Image of Timothy Brown
Timothy Brown
Partner, Dept. of Professional Practice, KPMG US
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Image of Erin McCloskey
Erin McCloskey
Partner, Dept. of Professional Practice, KPMG US
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Image of Melissa Rocha
Melissa Rocha
Partner, Dept. of Professional Practice, KPMG US
Read bio
Image of Ellen Russo
Ellen Russo
Managing Director, Dept. of Professional Practice, KPMG US
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Image of Kirby Vilker
Kirby Vilker
Managing Director, Dept. of Professional Practice, KPMG US
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Image of Brad Skinner
Brad Skinner
Associate Director, Disclosure Review Program, US Securities and Exchange Commission
Read bio
Image of Brad Skinner

Brad Skinner

Associate Director, Disclosure Review Program, US Securities and Exchange Commission

Brad Skinner is an Associate Director in Disclosure Operations within the SEC’s Division of Corporation Finance, providing leadership and support to several disclosure review offices that administer the Division’s filing review program.

Prior to becoming an Associate Director, Mr. Skinner served as the Office Chief in the Office of Energy and Transportation in the Division of Corporation Finance. In this position, he was responsible for directing, supervising and coordinating the work of the accounting, engineering and legal staff assigned to the Office. He also participated in developing and implementing changes to SEC rules and regulations, as well as operating policies and procedures within the Division.

Mr. Skinner has been a member of the staff since 1998.

Before joining the SEC, Mr. Skinner held various positions in public and private accounting firms, including Coopers & Lybrand in Washington, D.C. He graduated summa cum laude from the University of Maryland with a BS in Accounting.
Image of Timothy Brown
Timothy Brown
Partner, Dept. of Professional Practice, KPMG US
Read bio
Image of Erin McCloskey
Erin McCloskey
Partner, Dept. of Professional Practice, KPMG US
Read bio
Image of Melissa Rocha
Melissa Rocha
Partner, Dept. of Professional Practice, KPMG US
Read bio
Image of Ellen Russo
Ellen Russo
Managing Director, Dept. of Professional Practice, KPMG US
Read bio
Image of Kirby Vilker
Kirby Vilker
Managing Director, Dept. of Professional Practice, KPMG US
Read bio
Image of Brad Skinner
Brad Skinner
Associate Director, Disclosure Review Program, US Securities and Exchange Commission
Read bio
Image of Brad Skinner

Brad Skinner

Associate Director, Disclosure Review Program, US Securities and Exchange Commission

Brad Skinner is an Associate Director in Disclosure Operations within the SEC’s Division of Corporation Finance, providing leadership and support to several disclosure review offices that administer the Division’s filing review program.

Prior to becoming an Associate Director, Mr. Skinner served as the Office Chief in the Office of Energy and Transportation in the Division of Corporation Finance. In this position, he was responsible for directing, supervising and coordinating the work of the accounting, engineering and legal staff assigned to the Office. He also participated in developing and implementing changes to SEC rules and regulations, as well as operating policies and procedures within the Division.

Mr. Skinner has been a member of the staff since 1998.

Before joining the SEC, Mr. Skinner held various positions in public and private accounting firms, including Coopers & Lybrand in Washington, D.C. He graduated summa cum laude from the University of Maryland with a BS in Accounting.

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SEC matters

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In-depth analysis, examples and insights to give you an advantage in understanding the requirements and implications of financial reporting issues.

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Accounting Research Online

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

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