KPMG report: Regulatory perspectives on accounting for income taxes
Discussion of remarks made at 2025 AICPA conference on SEC and PCAOB developments and recent SEC comment letters
The 2025 American Institute of Certified Public Accountants (AICPA) Conference on Current Securities and Exchange Commission (SEC) and Public Company Accounting Oversight Board (PCAOB) Developments brought together regulators, standard-setters, and practitioners to discuss the latest trends and challenges in financial reporting.
Read a January 2026 report prepared by KPMG LLP that summarizes certain remarks made at the conference and provides examples of comment letters related to income taxes recently issued by the SEC to registrants, both of which may help registrants identify areas for improvements in existing income taxes disclosures.