CINXE.COM

SEC comment letters – What’s trending in 2024

<!DOCTYPE HTML> <html class="dita-content" lang="en-US"> <head> <title> SEC comment letters – What’s trending in 2024 </title> <script type="text/javascript" src="https://cdn.cookielaw.org/consent/29ee5fdf-5623-495a-92d8-5e0061fefbdf/OtAutoBlock.js"></script><script src="https://cdn.cookielaw.org/scripttemplates/otSDKStub.js" type="text/javascript" charset="UTF-8" data-domain-script="29ee5fdf-5623-495a-92d8-5e0061fefbdf"></script><script type="text/javascript">function OptanonWrapper() { }</script> <link rel="stylesheet" href="/etc.clientlibs/pwc-madison/clientlibs/clientlib-dependencies-vp.min.css" type="text/css"> <link rel="stylesheet" href="/etc.clientlibs/pwc-madison/clientlibs/clientlib-base-vp.min.css" type="text/css"> <!-- Always force latest IE rendering engine or request Chrome Frame --> <meta charset="UTF-8"/> <meta content="IE=edge,chrome=1" http-equiv="X-UA-Compatible"/> <meta name="viewport" content="width=device-width, initial-scale=1.0, maximum-scale=1.0, user-scalable=0"/> <meta name="format-detection" content="telephone=no"/> <meta property="og:title" content="SEC comment letters – What’s trending in 2024"/> <meta property="og:description" content="We discuss the areas of focus from the SEC staff in 2024 comment letters and share insights into the SEC&#39;s process."/> <meta property="og:image"/> <meta name="Title" content="SEC comment letters – What’s trending in 2024"/> <meta name="description" content="We discuss the areas of focus from the SEC staff in 2024 comment letters and share insights into the SEC&#39;s process."/> <meta name="indexPath" content="https://viewpoint.pwc.com/dt/us/en/pwc/podcasts/podcasts_US/seccommentletters2024.html"/> <meta name="keywords" content="SEC comment letters,MD&A,Non-GAAP"/> <meta name="guidanceOrder" content="0"/> <meta name="pwcContentType" content="Podcast"/> <meta name="pwcCountry" content="us"/> <meta name="pwcLang" content="en"/> <meta name="pwcTag" content="cfodirect:CFODirect|role:Non-executive,Executive|media_type:Podcast|gaap:US GAAP|topic:SEC comment letters,Non-GAAP measures|industry:All|category:Accounting and reporting"/> <meta name="pwcReleaseDate" content="05 Nov 2024"/> <meta name="pwcContentId" content="Podcast"/> <meta name="pwcAudience" content="internalExternal"/> <meta name="pwcAccessLevel" content="free"/> <meta name="source" content="PwC"/> <meta name="pwcDocContext" content="7aeb11dc31b4a8781e1f4151ca00d809e039dfbc0X313X"/> <meta name="pwcHidePublicationDate" content="no"/> <meta name="pwcHideLevel" content="0"/> <meta name="robots" content="index"/> <meta name="pwcDisableInlineLinks" content="no"/> <input class="territoryList" type="hidden" data-territory="ca" value="Canada"/> <input class="territoryList" type="hidden" data-territory="gx" value="Global"/> <input class="territoryList" type="hidden" data-territory="jp" value="Japan"/> <input class="territoryList" type="hidden" data-territory="rm" value="Search_Facet_rm"/> <input class="territoryList" type="hidden" data-territory="uk" value="United Kingdom"/> <input class="territoryList" type="hidden" data-territory="us" value="US"/> <script> window.isHomePage = "false"; window.digitalData = window.digitalData || {}; window.digitalData.page = window.digitalData.page || {}; window.facet_i18n = window.facet_i18n || {}; var territoryList = document.getElementsByClassName('territoryList'); for(var index=0;index<territoryList.length;index++){ window.facet_i18n[territoryList[index].getAttribute('data-territory')] = territoryList[index].value; } window.digitalData.page.pageInfo = { "pageName": "seccommentletters2024", "pageType": "", "siteError": "" }; window.digitalData.page.content = { "contentCategory": "9", "contentFullPath": "/content/pwc-madison/ditaroot/us/en/pwc/podcasts/podcasts_US/seccommentletters2024", "bookMap": "Podcasts", "map": "SEC comment letters – What’s trending in 2024", "topic": "SEC comment letters – What’s trending in 2024", "articleFindingMethod":"", "contentTitle": "SEC comment letters – What’s trending in 2024", "publishDate": "05 Nov 2024", "contentType": "ContentType_Podcast_FW" }; window.digitalData.page.meta = { "title" : "SEC comment letters – What’s trending in 2024", "browserTitle" : "SEC comment letters – What’s trending in 2024", "description" : "We discuss the areas of focus from the SEC staff in 2024 comment letters and share insights into the SEC's process.", "pageUrl" : "https://viewpoint.pwc.com/dt/us/en/pwc/podcasts/podcasts_US/seccommentletters2024.html", "keywords" : "SEC comment letters,MD&A,Non-GAAP", "country" : "us", "language" : "en", "secondaryLanguage" : "", "locale" : "", "tags" : "cfodirect:CFODirect|role:Non-executive,Executive|media_type:Podcast|gaap:US GAAP|topic:SEC comment letters,Non-GAAP measures|industry:All|category:Accounting and reporting", "createDate" : "21 Nov 2024", "publicationDate" : "05 Nov 2024", "revisedDate" : "", "originalReleaseDate" : "", "embargoedScheduledPublishingDate" : "", "expiryDate" : "", "effectiveAsOfDate" : "", "contentId" : "Podcast", "audience" : "internalExternal", "privateGroup" : "", "accessLevel" : "free", "license" : "", "relatedContentLinks" : "", "relatedFaqLinks" : "", "relatedTemplatesLinks" : "", "relatedExampleLinks" : "", "relatedIndustryInsightsLinks" : "", "relatedSmes" : "", "source" : "PwC", "issuingBody" : "PwC", "vanityUrl" : "", "redirectUrl" : "", "canonicalUrl" : "", "hideFromSiteSearch" : "0", "hideFromGoogle" : "", "copyright" : "", "templateCategory" : "", "shortCode" : "", "approvedBy" : "", "rejectedBy" : "", "approvedRejectedDate" : "", "visitSource" : "", "operatingSystem" : "" }; </script> <script src="/etc.clientlibs/pwc-madison/clientlibs/clientlib-analytics.min.js"></script> <script> //prehiding snippet for Adobe Target with asynchronous Launch deployment (function(g,b,d,f){(function(a,c,d){if(a){var e=b.createElement("style");e.id=c;e.innerHTML=d;a.appendChild(e)}})(b.getElementsByTagName("head")[0],"at-body-style",d);setTimeout(function(){var a=b.getElementsByTagName("head")[0];if(a){var c=b.getElementById("at-body-style");c&&a.removeChild(c)}},f)})(window,document,"body {opacity: 0 !important}",3E3); </script> <script> //IE11 compatible function for startsWith if (!String.prototype.startsWith) { String.prototype.startsWith = function(searchString, position) { position = position || 0; return this.indexOf(searchString, position) === position; }; } //IE11 compatible function for includes if (!String.prototype.includes) { String.prototype.includes = function(search, start) { 'use strict'; if (search instanceof RegExp) { throw TypeError('first argument must not be a RegExp'); } if (start === undefined) { start = 0; } return this.indexOf(search, start) !== -1; }; } //IE11 compatible function for endsWith if (!String.prototype.endsWith) { String.prototype.endsWith = function(search, this_len) { if (this_len === undefined || this_len > this.length) { this_len = this.length; } return this.substring(this_len - search.length, this_len) === search; }; } </script> <script type="text/javascript" src="//assets.adobedtm.com/launch-ENff89f683b52e48d195f1787a38c14235.min.js" async></script> <script type="application/ld+json"> { "@context":"http://schema.org", "@type":"Thing", "mainEntityOfPage":{ "@type":"WebPage", "@id": "[https://viewpoint.pwc.com/dt/us/en/pwc/podcasts/podcasts_US/seccommentletters2024.html]" }, "hasPart":{ "@type":"WebPageElement", "isAccessibleForFree":"False", "cssSelector":".paywall" } } </script> </head> <body class="page-vp page basicpage content_page body publisher-view"> <div id="content-loader" style="display:none"> <div class="loader"></div> </div> <div class="root responsivegrid"> <div class="aem-Grid aem-Grid--12 aem-Grid--default--12 "> <div class="main"> <div class="aem-Grid aem-Grid--12 aem-Grid--default--12 "> <div class="header aem-GridColumn aem-GridColumn--default--12"> <noindex> <div class="fix-menu-onscroll"> <nav class="navbar-madison global-navbar subnav primary" role="navigation" aria-label="main navigation"> <div class="container is-flex"> <div class='navbar-brand'> <div class="navbar-hamburger is-flex is-flex-mobile"> <a href="javascript:void(0);" id="show-mega-menu"> <span class="icon-hamburger"></span><small style="display: none;">Menu</small> </a> <div class="mega-menu-nav"> <div class="background is-hidden-mobile"></div> <span class="close-mega-menu"> <b><span class="icon-remove"></span></b> </span> <div class="container mega-menu-nav"> <ul class="side-ul-menu"> <li class="submenu-link"> <a href="javascript:void(0);"> Accounting and reporting </a> <div class="mega-menu-sub"> <span class="close-sub-menu"> <img class="search" src="/etc.clientlibs/pwc-madison/clientlibs/clientlib-site-vp/resources/images/arrow.svg" alt="Arrow"/><i>Accounting and reporting </i> </span> <ul> <li> <a data-component-name="header" data-link-title="Effective dates of FASB standards - PBEs" href="/dt/us/en/pwc/effective_dates_of_f/public_companies/public_companies_US/standards_effective__US.html"> Effective dates of FASB standards - PBEs </a> </li> <li> <a data-component-name="header" data-link-title="Effective dates of FASB standards - non PBEs" href="/dt/us/en/pwc/effective_dates_of_f/nonpublic_companies/nonpublic_companies__1_US/standards_effective___2_US.html"> Effective dates of FASB standards - non PBEs </a> </li> <li> <a data-component-name="header" data-link-title="In briefs" href="https://viewpoint.pwc.com/us/en/search.html?locale=en_us&start=0&q=In%20brief&sp_k=us&rows=20&sort=pwcSortDate_dt%20desc&fq=pwcContentType_s%3A(%22In%20brief%22)&s=c&s=c"> In briefs </a> </li> <li> <a data-component-name="header" data-link-title="In depths" href="https://viewpoint.pwc.com/us/en/search.html?locale=en_us&start=0&q=In%20depth&disp=Indepth)&sp_k=us&rows=20&sort=pwcSortDate_dt%20desc&fq=pwcContentType_s%3A(%22In%20depth%22)&s=c&s=c"> In depths </a> </li> <li> <a data-component-name="header" data-link-title="In the loops" href="https://viewpoint.pwc.com/us/en/search.html?locale=en_us&start=0&q=In%20the%20loop&sp_k=us&rows=20&sort=pwcSortDate_dt%20desc&fq=pwcContentType_s%3A(%22In%20the%20loop%22)&s=c&s=c"> In the loops </a> </li> <li> <a data-component-name="header" data-link-title="News" href="https://viewpoint.pwc.com/us/en/search.html?locale=en_us&start=0&q=News&sp_k=us&rows=20&sort=pwcSortDate_dt%20desc&fq=pwcContentType_s%3A(%22News%22)&s=c&s=c&s=c"> News </a> </li> <li> <a data-component-name="header" data-link-title="Podcasts" href="https://viewpoint.pwc.com/us/en/accounting-podcasts.html"> Podcasts </a> </li> <li> <a data-component-name="header" data-link-title="Points of view" href="https://viewpoint.pwc.com/us/en/search.html?locale=en_us&start=0&q=Point%20of%20view&s_p_a=i_p&sp_k=us&rows=20&sort=pwcReleaseDate_dt%20desc&fq=pwcContentType_s%3A(%22Point%20of%20view%22)&s=c"> Points of view </a> </li> <li> <a data-component-name="header" data-link-title="PwC comment letters" href="https://viewpoint.pwc.com/us/en/search.html?locale=en_us&start=0&q=PwC%20comment%20letter&s_p_a=i_p&sp_k=us&rows=20&sort=pwcReleaseDate_dt%20desc&fq=source_s%3A(%22PwC%22)&fq=pwcContentType_s%3A(%22PwC%20comment%20letter%22)&s=c"> PwC comment letters </a> </li> <li> <a data-component-name="header" data-link-title="SEC comment letter trends" href="/us/en/seccommentletter.html"> SEC comment letter trends </a> </li> <li> <a data-component-name="header" data-link-title="The quarter close" href="https://viewpoint.pwc.com/us/en/search.html?locale=en_us&start=0&q=The%20quarter%20close&s_p_a=i_p&sp_k=us&rows=20&sort=pwcReleaseDate_dt%20desc&fq=pwcContentType_s%3A(%22The%20quarter%20close%22)&s=c"> The quarter close </a> </li> <li> <a data-component-name="header" data-link-title="Videos" href="https://viewpoint.pwc.com/us/en/search.html?locale=en_us&start=0&q=video&sp_k=us&rows=20&sort=pwcReleaseDate_dt%20desc&fq=source_s%3A(%22PwC%22)&fq=pwcContentType_s%3A(%22Video%22)&s=c"> Videos </a> </li> <li> <a data-component-name="header" data-link-title="Webcasts" href="https://viewpoint.pwc.com/us/en/accounting-and-reporting-webcasts.html"> Webcasts </a> </li> <li> <a data-component-name="header" data-link-title="Weekly newsletter" href="https://viewpoint.pwc.com/us/en/newsletter0.html"> Weekly newsletter </a> </li> </ul> </div> </li> <li class="submenu-link"> <a href="javascript:void(0);"> Accounting and reporting guides </a> <div class="mega-menu-sub"> <span class="close-sub-menu"> <img class="search" src="/etc.clientlibs/pwc-madison/clientlibs/clientlib-site-vp/resources/images/arrow.svg" alt="Arrow"/><i>Accounting and reporting guides </i> </span> <ul> <li> <a data-component-name="header" data-link-title="Bankruptcies and liquidations" href="/dt/us/en/pwc/accounting_guides/bankruptcies_and_liq/bankruptcies_and_liq_US/chapter_1_an_introdu_US/11_chapter_overview_US.html"> Bankruptcies and liquidations </a> </li> <li> <a data-component-name="header" data-link-title="Business combinations and noncontrolling interests" href="/dt/us/en/pwc/accounting_guides/business_combination/business_combination__28_US/chapter_1_scope_US/11_chapter_overview__1_US.html"> Business combinations and noncontrolling interests </a> </li> <li> <a data-component-name="header" data-link-title="Carve-out financial statements" href="/dt/us/en/pwc/accounting_guides/carve-out-financial-statements/carve-out-financial-statements/Chapter-1-Introduction-to-carve-out-financial-statements/11-Carve-out-financial-statements-overview.html"> Carve-out financial statements </a> </li> <li> <a data-component-name="header" data-link-title="Consolidation" href="/dt/us/en/pwc/accounting_guides/consolidation_and_eq/consolidation_and_eq_US/chapter_1_an_introdu__1_US/11_background_US.html"> Consolidation </a> </li> <li> <a data-component-name="header" data-link-title="Crypto assets" href="https://viewpoint.pwc.com/dt/us/en/pwc/accounting_guides/crypto-assets-guide/crypto_assets_guide/chap1_introduction/11_introduction.html"> Crypto assets </a> </li> <li> <a data-component-name="header" data-link-title="Derivatives and hedging" href="/dt/us/en/pwc/accounting_guides/derivatives_and_hedg/derivatives_and_hedg_US/chapter_1_introducti_US/11_chapter_overview__2_US.html"> Derivatives and hedging </a> </li> <li> <a data-component-name="header" data-link-title="Equity method investments and joint ventures" href="/dt/us/en/pwc/accounting_guides/equity_method_of_accounting/Equity_method_account/chapter1/11_overview_of.html"> Equity method investments and joint ventures </a> </li> <li> <a data-component-name="header" data-link-title="Fair value measurements" href="/dt/us/en/pwc/accounting_guides/fair_value_measureme/fair_value_measureme__9_US/chapter_1_introducti__1_US/11_chapter_overview__3_US.html"> Fair value measurements </a> </li> <li> <a data-component-name="header" data-link-title="Financial statement presentation" href="/dt/us/en/pwc/accounting_guides/financial_statement_/financial_statement___18_US/Chapter_1_General_presentation_and_disclosure_requirements/11_financial_presentat_US.html"> Financial statement presentation </a> </li> <li> <a data-component-name="header" data-link-title="Financing transactions" href="/dt/us/en/pwc/accounting_guides/financing_transactio/financing_transactio_US/chapter_1_debt_instr_US/11_chapter_overview__5_US.html"> Financing transactions </a> </li> <li> <a data-component-name="header" data-link-title="Foreign currency" href="/dt/us/en/pwc/accounting_guides/foreign_currency/foreign_currency__2_US/chapter_1_framework__US/11_chapter_overview__6_US.html"> Foreign currency </a> </li> <li> <a data-component-name="header" data-link-title="Health care entities" href="/dt/us/en/pwc/accounting_guides/health-care/health_care_guide/chapter_1_health_care/1_1_overview_and.html"> Health care entities </a> </li> <li> <a data-component-name="header" data-link-title="IFRS and US GAAP: Similarities and differences" href="/dt/us/en/pwc/accounting_guides/ifrs_and_us_gaap_sim/ifrs_and_us_gaap_sim_US/chapter_1_importance_US/11_overview_US.html"> IFRS and US GAAP: Similarities and differences </a> </li> <li> <a data-component-name="header" data-link-title="Income taxes" href="/dt/us/en/pwc/accounting_guides/income_taxes/income_taxes__16_US/chapter_1_scope_of_a_US/11_chapter_overview__7_US.html"> Income taxes </a> </li> <li> <a data-component-name="header" data-link-title="Insurance contracts for insurance entities (post ASU 2018-12)" href="/dt/us/en/pwc/accounting_guides/insurance-contracts/Insurance-Contracts/Chapter-1--Overview-and-scope-of-insurance-accounting/11_Overview_scope_insuranc.html"> Insurance contracts for insurance entities (post ASU 2018-12) </a> </li> <li> <a data-component-name="header" data-link-title="Insurance contracts for insurance entities (pre ASU 2018-12)" href="/dt/us/en/pwc/accounting_and_repor/accounting_and_repor__6_US/9632_insurance_accou_US/1_insurance_professi_US.html"> Insurance contracts for insurance entities (pre ASU 2018-12) </a> </li> <li> <a data-component-name="header" data-link-title="Inventory" href="/dt/us/en/pwc/accounting_guides/inventory/Inventory-Guide/Chapter-1-Inventory-costing/11_Chapter_overview.html"> Inventory </a> </li> <li> <a data-component-name="header" data-link-title="Investment companies " href="/dt/us/en/pwc/accounting_and_repor/accounting_and_repor__6_US/9652_investment_comp_US/1_accounting_practic_US.html"> Investment companies </a> </li> <li> <a data-component-name="header" data-link-title="Leases (ASC 842)" href="/dt/us/en/pwc/accounting_guides/leases/leases__4_US/chapter_1_introducti__2_US/11_background__1_US.html"> Leases (ASC 842) </a> </li> <li> <a data-component-name="header" data-link-title="Loans and investments" href="/dt/us/en/pwc/accounting_guides/loans_and_investment/loans_and_investment_US/chapter_1_introducti__3_US/11_background__2_US.html"> Loans and investments </a> </li> <li> <a data-component-name="header" data-link-title="Not-for-profit entities" href="/dt/us/en/pwc/accounting_guides/not-for-profit-entities/Not-for-profit-entities/NP01_1/11_Overview_of_2.html"> Not-for-profit entities </a> </li> <li> <a data-component-name="header" data-link-title="Pensions and other employee benefits" href="/dt/us/en/pwc/accounting_guides/pensions-and-employee-benefitspeb/peb_guide/Chapter-1-PEB/peb_1-1.html"> Pensions and other employee benefits </a> </li> <li> <a data-component-name="header" data-link-title="Pharmaceutical and Life Sciences" href="/dt/us/en/pwc/accounting_guides/pls/pls_guide/pls_guide.html"> Pharmaceutical and Life Sciences </a> </li> <li> <a data-component-name="header" data-link-title="PP&amp;E and other assets" href="/dt/us/en/pwc/accounting_guides/property_plant_equip/property_plant_equip_US/chapter_1_capitaliza_US/11_overview__1_US.html"> PP&amp;E and other assets </a> </li> <li> <a data-component-name="header" data-link-title="Reference rate reform" href="/dt/us/en/pwc/accounting_guides/ref_aem/chapter_1_refer/11_overview_of.html"> Reference rate reform </a> </li> <li> <a data-component-name="header" data-link-title="Revenue from contracts with customers (ASC 606)" href="/dt/us/en/pwc/accounting_guides/revenue_from_contrac/revenue_from_contrac_US/chapter_1_an_introdu__2_US/11background_US.html"> Revenue from contracts with customers (ASC 606) </a> </li> <li> <a data-component-name="header" data-link-title="Software costs" href="/dt/us/en/pwc/accounting_guides/software/software/chapter1/11_related_cost_overview.html"> Software costs </a> </li> <li> <a data-component-name="header" data-link-title="Stock-based compensation" href="/dt/us/en/pwc/accounting_guides/stockbased_compensat/stockbased_compensat__3_US/chapter_1_overview_a_US/11_background__3_US.html"> Stock-based compensation </a> </li> <li> <a data-component-name="header" data-link-title="Sustainability reporting" href="/dt/us/en/pwc/sustainability-reporting-guide/sustainability-reporting-guide/srg/srgfrontmatter.html"> Sustainability reporting </a> </li> <li> <a data-component-name="header" data-link-title="Transfers and servicing of financial assets" href="/dt/us/en/pwc/accounting_guides/transfers_and_servic/transfers_and_servic_US/chapter_1_introducti__4_US/11_chapter_overview__8_US.html"> Transfers and servicing of financial assets </a> </li> <li> <a data-component-name="header" data-link-title="Utilities and power companies" href="/dt/us/en/pwc/accounting_guides/utilities_and_power_/utilities_and_power__US/chapter_1_commodity__US/11_chapter_overview__9_US.html"> Utilities and power companies </a> </li> </ul> </div> </li> <li> <a data-component-name="header" data-link-title="ESG/Sustainability reporting" href="/us/en/esg.html"> ESG/Sustainability reporting </a> </li> <li class="submenu-link"> <a href="javascript:void(0);"> SEC reporting </a> <div class="mega-menu-sub"> <span class="close-sub-menu"> <img class="search" src="/etc.clientlibs/pwc-madison/clientlibs/clientlib-site-vp/resources/images/arrow.svg" alt="Arrow"/><i>SEC reporting </i> </span> <ul> <li class="submenu-link"> <a href="javascript:void(0);"> SEC Rules and Regulations </a> <div class="mega-sub-sub"> <ul> <li> <a data-component-name="header" data-link-title="Regulation C" href="/dt/us/en/sec/regulations/regulation_c/regulation_c_US/regulation_c_US.html"> Regulation C </a> </li> <li> <a data-component-name="header" data-link-title="Regulation 13E " href="/dt/us/en/sec/regulations/regulation_13e/regulation_13e_US.html"> Regulation 13E </a> </li> <li> <a data-component-name="header" data-link-title="Regulation G" href="/dt/us/en/sec/regulations/regulation_g_general/regulation_g_general_US/item_100_general_rul_US.html"> Regulation G </a> </li> <li> <a data-component-name="header" data-link-title="Regulation 14A" href="/dt/us/en/sec/regulations/regulation_14a/regulation_14a_US/regulation_14a_US.html"> Regulation 14A </a> </li> <li> <a data-component-name="header" data-link-title="Regulation S-K" href="/dt/us/en/sec/regulations/regulation_sk/regulation_sk__3_US/editors_note_reg_sk.html"> Regulation S-K </a> </li> <li> <a data-component-name="header" data-link-title="Regulation 15D" href="/dt/us/en/sec/regulations/regulation_15d/regulation_15d_US/rule_15d1requirement_US.html"> Regulation 15D </a> </li> <li> <a data-component-name="header" data-link-title="Regulation S-X" href="/dt/us/en/sec/regulations/regulation_sx/regulation_sx_US/attn-electronic-filers.html"> Regulation S-X </a> </li> <li> <a data-component-name="header" data-link-title="Selected Exchange Act Rules" href="/dt/us/en/sec/regulations/exchange_act_rule/exchange_act_rule_US/rule_02_business_hou_US.html"> Selected Exchange Act Rules </a> </li> <li> <a data-component-name="header" data-link-title="Regulation 12B" href="/dt/us/en/sec/regulations/regulation_12b_regis/regulation_12b_regis_US/rule_12b1_scope_of_r_US.html"> Regulation 12B </a> </li> <li> <a data-component-name="header" data-link-title="Selected Securities Act Rules" href="/dt/us/en/sec/regulations/securities_act_rule/securities_act_rule_US/rule_144_persons_dee_US.html"> Selected Securities Act Rules </a> </li> <li> <a data-component-name="header" data-link-title="Regulation 13A" href="/dt/us/en/sec/regulations/regulation_13a_repor/regulation_13a_repor_US/rule_13a1requirement_US.html"> Regulation 13A </a> </li> </ul> </div> </li> <li class="submenu-link"> <a href="javascript:void(0);"> SEC Interpretive Guidance </a> <div class="mega-sub-sub"> <ul> <li> <a data-component-name="header" data-link-title="SEC Financial Reporting Manual (FRM)" href="/dt/us/en/sec/financial_reporting_m/financial_reporting___4_US/sec_financial_report_US.html"> SEC Financial Reporting Manual (FRM) </a> </li> <li> <a data-component-name="header" data-link-title="Compliance and Disclosure Interpretations (C&amp;DIs)" href="/dt/us/en/sec/cdis/cdis_US.html"> Compliance and Disclosure Interpretations (C&amp;DIs) </a> </li> <li> <a data-component-name="header" data-link-title="Staff Accounting Bulletins (SABs)" href="/dt/us/en/sec/staff_accounting_bul/staff_accounting_bul__3_US/sab_topic_1_financia_US.html"> Staff Accounting Bulletins (SABs) </a> </li> <li> <a data-component-name="header" data-link-title="Staff Legal Bulletins (SLBs)" href="/dt/us/en/sec/staff_legal_bulletin/staff_legal_bulletin__21_US/slb_1_the_requiremen_US.html"> Staff Legal Bulletins (SLBs) </a> </li> <li> <a data-component-name="header" data-link-title="Securities Act and Exchange Act Industry Guides" href="/dt/us/en/sec/industry_guides/Industry-guides.html"> Securities Act and Exchange Act Industry Guides </a> </li> <li> <a data-component-name="header" data-link-title="Corporate Finance Disclosure Guidance Topics" href="/dt/us/en/sec/corp_fin_disclosure_/corp_fin_disclosure__US.html"> Corporate Finance Disclosure Guidance Topics </a> </li> <li> <a data-component-name="header" data-link-title="SEC Frequently Asked Questions (FAQs)" href="/dt/us/en/sec/sec_faqs/sec_faqs_US.html"> SEC Frequently Asked Questions (FAQs) </a> </li> </ul> </div> </li> <li> <a data-component-name="header" data-link-title="SEC Forms and Schedules" href="/us/en/sec-menu-forms.html"> SEC Forms and Schedules </a> </li> <li> <a data-component-name="header" data-link-title="SEC Volume" href="https://viewpoint.pwc.com/dt/us/en/pwc/pwc_sec_volume/pwc_sec_volume_US/preface__22_US.html"> SEC Volume </a> </li> <li class="submenu-link"> <a href="javascript:void(0);"> Center for Audit Quality Meeting Highlights </a> <div class="mega-sub-sub"> <ul> <li> <a data-component-name="header" data-link-title="SEC Regulations Committee Highlights" href="/dt/us/en/sec/regulations_committe/regulations_committe_US/highlights_june_11_2024.html" target="_blank"> SEC Regulations Committee Highlights </a> </li> <li> <a data-component-name="header" data-link-title="International Practices Task Force" href="/dt/us/en/sec/international_practi/international_practi_US/monitoringinflationmay2024.html"> International Practices Task Force </a> </li> </ul> </div> </li> </ul> </div> </li> <li class="submenu-link"> <a href="javascript:void(0);"> Hot topics </a> <div class="mega-menu-sub"> <span class="close-sub-menu"> <img class="search" src="/etc.clientlibs/pwc-madison/clientlibs/clientlib-site-vp/resources/images/arrow.svg" alt="Arrow"/><i>Hot topics</i> </span> <ul> <li> <a data-component-name="header" data-link-title="Acquisitions &amp; strategic investments" href="/us/en/Mergers_acquisitions.html"> Acquisitions &amp; strategic investments </a> </li> <li> <a data-component-name="header" data-link-title="Compensation and employee benefits" href="/us/en/comp.html"> Compensation and employee benefits </a> </li> <li> <a data-component-name="header" data-link-title="Financial instruments" href="/us/en/financial_instruments.html"> Financial instruments </a> </li> <li> <a data-component-name="header" data-link-title="Income tax accounting" href="/us/en/income-taxes.html"> Income tax accounting </a> </li> <li> <a data-component-name="header" data-link-title="Insurance contracts by insurance and reinsurance entities " href="/us/en/insurance.html"> Insurance contracts by insurance and reinsurance entities </a> </li> <li> <a data-component-name="header" data-link-title="Lease accounting" href="/us/en/Lease.html"> Lease accounting </a> </li> <li> <a data-component-name="header" data-link-title="Revenue recognition" href="/us/en/revenue-recognition.html"> Revenue recognition </a> </li> </ul> </div> </li> <li class="submenu-link"> <a href="javascript:void(0);"> Standard setters and regulators </a> <div class="mega-menu-sub"> <span class="close-sub-menu"> <img class="search" src="/etc.clientlibs/pwc-madison/clientlibs/clientlib-site-vp/resources/images/arrow.svg" alt="Arrow"/><i>Standard setters and regulators</i> </span> <ul> <li> <a data-component-name="header" data-link-title="AICPA" href="https://viewpoint.pwc.com/us/en/aicpa-auditing-standards---guidance.html"> AICPA </a> </li> <li class="submenu-link"> <a href="javascript:void(0);"> FASB </a> <div class="mega-sub-sub"> <ul> <li> <a data-component-name="header" data-link-title="ASUs" href="https://viewpoint.pwc.com/us/en/search.html?locale=en_us&start=0&q=ASU&s_p_a=i_p&sp_k=us&rows=20&sort=pwcReleaseDate_dt%20desc&fq=source_s%3A(%22FASB%22)&fq=pwcContentType_s%3A(%22FASB%20ASU%22)&s=c"> ASUs </a> </li> <li> <a data-component-name="header" data-link-title="Codification" href="https://viewpoint.pwc.com/dt/us/en/fasb/GAAP/Codification/Codification/Codification/Notice_to_Constituents/115496.html"> Codification </a> </li> <li> <a data-component-name="header" data-link-title="Concepts Statements" href="https://viewpoint.pwc.com/us/en/search.html?locale=en_us&start=0&q=FASB%20concepts%20statements&s_p_a=i_p&sp_k=us&rows=20&sort=title_s%20asc&fq=source_s%3A(%22FASB%22)&fq=pwcContentType_s%3A(%22FASB%20Concepts%20Statement%22)&s=c&s=c"> Concepts Statements </a> </li> <li> <a data-component-name="header" data-link-title="Exposure Drafts" href="https://viewpoint.pwc.com/us/en/search.html?locale=en_us&start=0&q=Exposure%20Drafts&s_p_a=i_p&sp_k=us&rows=20&sort=pwcReleaseDate_dt%20desc&fq=pwcContentType_s%3A(%22FASB%20Exposure%20Draft%22)&s=c"> Exposure Drafts </a> </li> <li> <a data-component-name="header" data-link-title="PCC revenue implementation memos" href="https://viewpoint.pwc.com/us/en/search.html?locale=en_us&start=0&q=PCC%20&s_p_a=i_p&sp_k=us&rows=20&sort=pwcReleaseDate_dt%20desc&fq=pwcContentType_s%3A(%22FASB%20PCC%20revenue%20memo%22)&s=c"> PCC revenue implementation memos </a> </li> <li> <a data-component-name="header" data-link-title="Pre-Codification content" href="/us/en/precodification.html"> Pre-Codification content </a> </li> <li> <a data-component-name="header" data-link-title="PwC response letters to FASB" href="https://viewpoint.pwc.com/us/en/search.html?locale=en_us&start=0&q=FASB%20response%20letter&s_p_a=i_p&sp_k=us&rows=20&sort=pwcReleaseDate_dt%20desc&fq=source_s%3A(%22PwC%22)&fq=pwcContentType_s%3A(%22PwC%20comment%20letter%22)&s=c"> PwC response letters to FASB </a> </li> <li> <a data-component-name="header" data-link-title="Staff Papers" href="https://viewpoint.pwc.com/us/en/search.html?locale=en_us&start=0&q=Staff%20paper&s_p_a=i_p&sp_k=us&rows=20&sort=pwcReleaseDate_dt%20desc&fq=pwcContentType_s%3A(%22FASB%20Staff%20Paper%22)&s=c"> Staff Papers </a> </li> <li> <a data-component-name="header" data-link-title="Staff Q&amp;As" href="https://viewpoint.pwc.com/us/en/search.html?locale=en_us&start=0&q=%22FASB%20staff%20Q%22&s_p_a=i_p&sp_k=us&rows=20&sort=title_s%20asc&fq=pwcContentType_s%3A(%22FASB%20Q%26A%22)&s=c"> Staff Q&amp;As </a> </li> <li> <a data-component-name="header" data-link-title="TRG memos - credit losses" href="https://viewpoint.pwc.com/us/en/search.html?locale=en_us&start=0&q=TRG%20credit%20losses&s_p_a=i_p&sp_k=us&rows=20&sort=pwcReleaseDate_dt%20desc&fq=pwcContentType_s%3A(%22FASB%20TRG%20credit%20losses%20memo%22)&s=c"> TRG memos - credit losses </a> </li> <li> <a data-component-name="header" data-link-title="TRG memos - revenue" href="https://viewpoint.pwc.com/us/en/search.html?locale=en_us&start=0&q=TRG%20memo&s_p_a=i_p&sp_k=us&rows=20&sort=pwcReleaseDate_dt%20desc&fq=pwcContentType_s%3A(%22FASB%20TRG%20revenue%20memo%22)&s=c"> TRG memos - revenue </a> </li> <li> <a data-component-name="header" data-link-title="X-ref tool (pre-Cod to Cod)" href="/us/en/fasb-cross-reference.html"> X-ref tool (pre-Cod to Cod) </a> </li> </ul> </div> </li> <li> <a data-component-name="header" data-link-title="GASB" href="/us/en/gasb.html"> GASB </a> </li> <li> <a data-component-name="header" data-link-title="PCAOB" href="/us/en/PCAOB-list.html"> PCAOB </a> </li> </ul> </div> </li> </ul> <div class="mega-menu-sub mega-menu-sub-box"> <div class="scroll-menu-div mega-menu-sub"> <ul></ul> </div> </div> </div> </div> </div> <div class="navbar-item"> <a data-component-name="header" data-link-title="Viewpoint" href="https://viewpoint.pwc.com/us/en.html"> <img src='/etc.clientlibs/pwc-madison/clientlibs/clientlib-site-vp/resources/images/pwc_logo@2x.png' alt="Pwc logo@2x" class='logo'/> </a> <span class="border"></span> <a data-component-name="header" data-link-title="Viewpoint" href="https://viewpoint.pwc.com/us/en.html"> <h5>Viewpoint</h5> </a> </div> </div> <div class='navbar-search is-flex'> <div class="navbar-item"> <div class="global-search" id='autocompleteSearch'> <div class="global-content"> <form class="navbar-form navbar-left hidden-xs" id="searchform" method="get" action="/us/en/search.html"> <div class="input auto-suggestion"> <div class="info-icon" data-title="Enter your query in quotation marks to search for an exact phrase. You can further refine your search by combining multiple words with a search operator (AND, OR, NOT)."> <img src='/etc.clientlibs/pwc-madison/clientlibs/clientlib-site-vp/resources/images/info.svg' class='icon_info'/> </div> <input type="text" name="q" autocomplete="off" placeholder="Type your search..."/> <!-- <span class="clear-input icon-close-popup"> </span> --> <span class="close-global-search icon-close-popup"> </span> </div> </form> <div class="recent-search-results"> <h5>Your recent searches</h5> <ul></ul> </div> <div class="search-results"> <div class="sugested-wrapper"> <div class="results suggestions"> <h5>Suggested terms</h5> <ul></ul> </div> <div class="results guidance"> <h5>Suggested guidance</h5> <ul></ul> </div> </div> <div class="submit-btm"> <button form="searchform" type="submit"> Search </button> </div> </div> </div> </div> <a href="#autocompleteSearch" class='search' id='search-link'> <span class='search'></span> <span class="search-text">Search</span> </a> </div> <div class="navbar-end is-flex"> <div class="navbar-item profile-menu header-dropdown"> <h5> <a data-href="/bin/userreg/authenticate" style="display: none;" v-show="!isUserLoggedIn" href="javascript:void(0);" class="signin-modal-trigger user-login" id="animatedTemplateModal" ref="samlAuthLoginButton">Sign in</a> <span style="display: none;" v-show="!isUserLoggedIn">\</span> <a data-register-link="https://login.pwc.com/identity/register?goto=" style="display: none;" href="javascript:void(0);" v-show="!isUserLoggedIn" class="register-modal-trigger user-register" id="registermobile">Register</a> </h5> <h5 @click="openProfileMenu" style="display: none;" v-show="isUserLoggedIn"> <p ref="helloMessage" data-hello-message="Hello {0}">{{helloMessage}}</p> <span class="icon-caret-down"></span> <div class="account_sub_nav"> <ul> <li><a href="javascript:;" class="prevent-body-scroll edit-profile">Profile</a></li> <li @click="logout"><a href="javascript:void(0);">Log out</a></li> </ul> </div> </h5> </div> <div class="navbar-item favorite-list-dropdown-spacer" style="display:none"> <span class="spacer"></span> </div> <div id="favorite-list-dropdown" class="navbar-item favorites-menu" style="display:none" v-show="isUserLoggedIn" @click="openFavoriteListDropdown"> <span class="favorite-elipse" :class="{active : isDotActive}"></span> <h5> <span class='star'></span> <span class="icon-caret-down"></span> <div class="favorites_sub_nav"> <div class="favorites_nav_header"> <span class="subnav-star"></span> <p>My favorites</p> </div> <div class="no-favorites" :class="{show : hasNoFavorites}"> <p>You haven't set any<br />favorites so far.</p> </div> <ul class="navbar-favorite-list scrollbar-outer" :class="{hide : hasNoFavorites}"> <a v-for="favoriteList in defaultList" :href="favoriteList.pageHref"><li>{{favoriteList.title}}</li><li class="star-dropdown-orange">{{favoriteList.country}} {{favoriteList.content}}</li> </a> </ul> <div class="favorites-nav-footer" :class="{hide : hasNoFavorites}"> <a href="/us/en/favorite-list.html" class="view-favorites">View all favorites</a> </div> </div> </h5> </div> <div class="navbar-item "> <span class="spacer"></span> </div> <div class="navbar-item language-menu"> <div class="redirect-guide-target"></div> <h5> <p>US \ EN</p> <span class="icon-caret-down"></span> <div class="language_sub_nav"> <div class="search-field"> <input type="text" id="languageSearch" placeholder='Find a Territory' class="search-field__input" autocomplete="off"/> <span id="clearSearch" style="display:none;">&times;</span> </div> <ul> <li> <a data-component-name="header" data-link-title="Canada (English)" href="/ca/en.html">Canada (English)</a> </li> <li> <a data-component-name="header" data-link-title="Canada (French)" href="/ca/fr.html">Canada (French)</a> </li> <li> <a data-component-name="header" data-link-title="Global (English)" href="/gx/en.html">Global (English)</a> </li> <li> <a data-component-name="header" data-link-title="Japan (Japanese)" href="/jp/ja.html">Japan (Japanese)</a> </li> <li> <a data-component-name="header" data-link-title="United Kingdom (English)" href="/uk/en.html">United Kingdom (English)</a> </li> <li> <a data-component-name="header" data-link-title="United States (English)" href="/us/en.html">United States (English)</a> </li> </ul> </div> </h5> </div> </div> </div> </div> </nav> <input type="hidden" name="blacklisted-domains" value="^pwc\.com,^.*\.pwc\.com"/> <input type="hidden" name="pageLocale" value="en_us"/> <input type="hidden" name="audience" value="s_p_a"/> <input type="hidden" name="cc" value="sp_k"/> <input type="hidden" name="pageTerritoryCode" value="us"/> <input type="hidden" name="blacklisted-domains" value="^pwc\.com,^.*\.pwc\.com"/> <input type="hidden" id="maxSuggestionCount" value="5"/> <input type="hidden" id="minCharSuggestionCount" value="2"/> <input type="hidden" id="maxSuggestedGuidance" value="20"/> <input type="hidden" id="maxSuggestedGuidanceSlides" value="12"/> <input type="hidden" id="suggestedGuidanceTimeout" value="400"/> <input type="hidden" id="searchPlaceHolder" value="Search within section..."/> <nav class='navbar subnav' style="display: none;"></nav> </div> </noindex> <script> function getInternalTitleList() { var madisonTitleList = JSON .parse('[{\x22id\x22:\x22\/content\/pwc\u002Dmadison\/global\/user\u002Dpreferences\/title\u002Dinternal\/gx\/director\x22,\x22title\x22:\x22Director\x22,\x22mappedTerritory\x22:\x22gx\x22,\x22i18nKey\x22:\x22Preferences_Title_director\x22,\x22tags\x22:[\x22pwc:role\/non_executive\x22],\x22translatedTitles\x22:{\x22en_rm\x22:\x22Director\x22,\x22en_gb\x22:\x22Director\x22,\x22fr_ca\x22:\x22Director\x22,\x22en_gx\x22:\x22Director\x22,\x22en_us\x22:\x22Director\x22,\x22en_ca\x22:\x22Director\x22,\x22ja_jp\x22:\x22Director\x22}},{\x22id\x22:\x22\/content\/pwc\u002Dmadison\/global\/user\u002Dpreferences\/title\u002Dinternal\/gx\/intern\u002Dor\u002Dtrainee\x22,\x22title\x22:\x22Intern or Trainee\x22,\x22mappedTerritory\x22:\x22gx\x22,\x22i18nKey\x22:\x22Preferences_Title_intern_trainee\x22,\x22tags\x22:[\x22pwc:role\/non_executive\x22],\x22translatedTitles\x22:{\x22en_rm\x22:\x22Intern or Trainee\x22,\x22en_gb\x22:\x22Intern or Trainee\x22,\x22fr_ca\x22:\x22Intern or Trainee\x22,\x22en_gx\x22:\x22Intern or Trainee\x22,\x22en_us\x22:\x22Intern or Trainee\x22,\x22en_ca\x22:\x22Intern or Trainee\x22,\x22ja_jp\x22:\x22Intern or Trainee\x22}},{\x22id\x22:\x22\/content\/pwc\u002Dmadison\/global\/user\u002Dpreferences\/title\u002Dinternal\/gx\/partner\x22,\x22title\x22:\x22Partner\x22,\x22mappedTerritory\x22:\x22gx\x22,\x22i18nKey\x22:\x22Preferences_Title_partner\x22,\x22tags\x22:[\x22pwc:role\/executive\x22],\x22translatedTitles\x22:{\x22en_rm\x22:\x22Partner\x22,\x22en_gb\x22:\x22Partner\x22,\x22fr_ca\x22:\x22Partner\x22,\x22en_gx\x22:\x22Partner\x22,\x22en_us\x22:\x22Partner\x22,\x22en_ca\x22:\x22Partner\x22,\x22ja_jp\x22:\x22Partner\x22}},{\x22id\x22:\x22\/content\/pwc\u002Dmadison\/global\/user\u002Dpreferences\/title\u002Dinternal\/gx\/default\x22,\x22title\x22:\x22\x22,\x22mappedTerritory\x22:\x22gx\x22,\x22i18nKey\x22:\x22Preferences_Title_Default\x22,\x22tags\x22:[\x22pwc:role\/non_executive\x22],\x22translatedTitles\x22:{\x22en_rm\x22:\x22\x22,\x22en_gb\x22:\x22\x22,\x22fr_ca\x22:\x22\x22,\x22en_gx\x22:\x22\x22,\x22en_us\x22:\x22\x22,\x22en_ca\x22:\x22\x22,\x22ja_jp\x22:\x22\x22}},{\x22id\x22:\x22\/content\/pwc\u002Dmadison\/global\/user\u002Dpreferences\/title\u002Dinternal\/gx\/specialist2\x22,\x22title\x22:\x22Specialist 2\x22,\x22mappedTerritory\x22:\x22gx\x22,\x22i18nKey\x22:\x22Preferences_Title_specialist2\x22,\x22tags\x22:[\x22pwc:role\/non_executive\x22],\x22translatedTitles\x22:{\x22en_rm\x22:\x22Specialist 2\x22,\x22en_gb\x22:\x22Specialist 2\x22,\x22fr_ca\x22:\x22Specialist 2\x22,\x22en_gx\x22:\x22Specialist 2\x22,\x22en_us\x22:\x22Specialist 2\x22,\x22en_ca\x22:\x22Specialist 2\x22,\x22ja_jp\x22:\x22Specialist 2\x22}},{\x22id\x22:\x22\/content\/pwc\u002Dmadison\/global\/user\u002Dpreferences\/title\u002Dinternal\/gx\/specialist4\x22,\x22title\x22:\x22Specialist 4\x22,\x22mappedTerritory\x22:\x22gx\x22,\x22i18nKey\x22:\x22Preferences_Title_specialist4\x22,\x22tags\x22:[\x22pwc:role\/non_executive\x22],\x22translatedTitles\x22:{\x22en_rm\x22:\x22Specialist 4\x22,\x22en_gb\x22:\x22Specialist 4\x22,\x22fr_ca\x22:\x22Specialist 4\x22,\x22en_gx\x22:\x22Specialist 4\x22,\x22en_us\x22:\x22Specialist 4\x22,\x22en_ca\x22:\x22Specialist 4\x22,\x22ja_jp\x22:\x22Specialist 4\x22}},{\x22id\x22:\x22\/content\/pwc\u002Dmadison\/global\/user\u002Dpreferences\/title\u002Dinternal\/gx\/associate2\x22,\x22title\x22:\x22Associate 2\x22,\x22mappedTerritory\x22:\x22gx\x22,\x22i18nKey\x22:\x22Preferences_Title_associate2\x22,\x22tags\x22:[\x22pwc:role\/non_executive\x22],\x22translatedTitles\x22:{\x22en_rm\x22:\x22Associate 2\x22,\x22en_gb\x22:\x22Associate 2\x22,\x22fr_ca\x22:\x22Associate 2\x22,\x22en_gx\x22:\x22Associate 2\x22,\x22en_us\x22:\x22Associate 2\x22,\x22en_ca\x22:\x22Associate 2\x22,\x22ja_jp\x22:\x22Associate 2\x22}},{\x22id\x22:\x22\/content\/pwc\u002Dmadison\/global\/user\u002Dpreferences\/title\u002Dinternal\/gx\/specialist3\x22,\x22title\x22:\x22Specialist 3\x22,\x22mappedTerritory\x22:\x22gx\x22,\x22i18nKey\x22:\x22Preferences_Title_specialist3\x22,\x22tags\x22:[\x22pwc:role\/non_executive\x22],\x22translatedTitles\x22:{\x22en_rm\x22:\x22Specialist 3\x22,\x22en_gb\x22:\x22Specialist 3\x22,\x22fr_ca\x22:\x22Specialist 3\x22,\x22en_gx\x22:\x22Specialist 3\x22,\x22en_us\x22:\x22Specialist 3\x22,\x22en_ca\x22:\x22Specialist 3\x22,\x22ja_jp\x22:\x22Specialist 3\x22}},{\x22id\x22:\x22\/content\/pwc\u002Dmadison\/global\/user\u002Dpreferences\/title\u002Dinternal\/gx\/associate\x22,\x22title\x22:\x22Associate\x22,\x22mappedTerritory\x22:\x22gx\x22,\x22i18nKey\x22:\x22Preferences_Title_associate\x22,\x22tags\x22:[\x22pwc:role\/non_executive\x22],\x22translatedTitles\x22:{\x22en_rm\x22:\x22Associate\x22,\x22en_gb\x22:\x22Associate\x22,\x22fr_ca\x22:\x22Associate\x22,\x22en_gx\x22:\x22Associate\x22,\x22en_us\x22:\x22Associate\x22,\x22en_ca\x22:\x22Associate\x22,\x22ja_jp\x22:\x22Associate\x22}},{\x22id\x22:\x22\/content\/pwc\u002Dmadison\/global\/user\u002Dpreferences\/title\u002Dinternal\/gx\/manager\x22,\x22title\x22:\x22Manager\x22,\x22mappedTerritory\x22:\x22gx\x22,\x22i18nKey\x22:\x22Preferences_Title_manager\x22,\x22tags\x22:[\x22pwc:role\/non_executive\x22],\x22translatedTitles\x22:{\x22en_rm\x22:\x22Manager\x22,\x22en_gb\x22:\x22Manager\x22,\x22fr_ca\x22:\x22Manager\x22,\x22en_gx\x22:\x22Manager\x22,\x22en_us\x22:\x22Manager\x22,\x22en_ca\x22:\x22Manager\x22,\x22ja_jp\x22:\x22Manager\x22}},{\x22id\x22:\x22\/content\/pwc\u002Dmadison\/global\/user\u002Dpreferences\/title\u002Dinternal\/gx\/salaried\u002Dpartner\x22,\x22title\x22:\x22Salaried Partner\x22,\x22mappedTerritory\x22:\x22gx\x22,\x22i18nKey\x22:\x22Preferences_Title_salaried_partner\x22,\x22tags\x22:[\x22pwc:role\/executive\x22],\x22translatedTitles\x22:{\x22en_rm\x22:\x22Salaried Partner\x22,\x22en_gb\x22:\x22Salaried Partner\x22,\x22fr_ca\x22:\x22Salaried Partner\x22,\x22en_gx\x22:\x22Salaried Partner\x22,\x22en_us\x22:\x22Salaried Partner\x22,\x22en_ca\x22:\x22Salaried Partner\x22,\x22ja_jp\x22:\x22Salaried Partner\x22}},{\x22id\x22:\x22\/content\/pwc\u002Dmadison\/global\/user\u002Dpreferences\/title\u002Dinternal\/gx\/manager2\x22,\x22title\x22:\x22Manager 2\x22,\x22mappedTerritory\x22:\x22gx\x22,\x22i18nKey\x22:\x22Preferences_Title_manager2\x22,\x22tags\x22:[\x22pwc:role\/non_executive\x22],\x22translatedTitles\x22:{\x22en_rm\x22:\x22Manager 2\x22,\x22en_gb\x22:\x22Manager 2\x22,\x22fr_ca\x22:\x22Manager 2\x22,\x22en_gx\x22:\x22Manager 2\x22,\x22en_us\x22:\x22Manager 2\x22,\x22en_ca\x22:\x22Manager 2\x22,\x22ja_jp\x22:\x22Manager 2\x22}},{\x22id\x22:\x22\/content\/pwc\u002Dmadison\/global\/user\u002Dpreferences\/title\u002Dinternal\/gx\/specialist5\x22,\x22title\x22:\x22Specialist 5\x22,\x22mappedTerritory\x22:\x22gx\x22,\x22i18nKey\x22:\x22Preferences_Title_specialist5\x22,\x22tags\x22:[\x22pwc:role\/non_executive\x22],\x22translatedTitles\x22:{\x22en_rm\x22:\x22Specialist 5\x22,\x22en_gb\x22:\x22Specialist 5\x22,\x22fr_ca\x22:\x22Specialist 5\x22,\x22en_gx\x22:\x22Specialist 5\x22,\x22en_us\x22:\x22Specialist 5\x22,\x22en_ca\x22:\x22Specialist 5\x22,\x22ja_jp\x22:\x22Specialist 5\x22}},{\x22id\x22:\x22\/content\/pwc\u002Dmadison\/global\/user\u002Dpreferences\/title\u002Dinternal\/gx\/senior\u002Dassociate2\x22,\x22title\x22:\x22Senior Associate 2\x22,\x22mappedTerritory\x22:\x22gx\x22,\x22i18nKey\x22:\x22Preferences_Title_senior_associate2\x22,\x22tags\x22:[\x22pwc:role\/non_executive\x22],\x22translatedTitles\x22:{\x22en_rm\x22:\x22Senior Associate 2\x22,\x22en_gb\x22:\x22Senior Associate 2\x22,\x22fr_ca\x22:\x22Senior Associate 2\x22,\x22en_gx\x22:\x22Senior Associate 2\x22,\x22en_us\x22:\x22Senior Associate 2\x22,\x22en_ca\x22:\x22Senior Associate 2\x22,\x22ja_jp\x22:\x22Senior Associate 2\x22}},{\x22id\x22:\x22\/content\/pwc\u002Dmadison\/global\/user\u002Dpreferences\/title\u002Dinternal\/gx\/senior\u002Dmanager\u002D2\x22,\x22title\x22:\x22Senior Manager 2\x22,\x22mappedTerritory\x22:\x22gx\x22,\x22i18nKey\x22:\x22Preferences_Title_senior\u002Dmanager2\x22,\x22tags\x22:[\x22pwc:role\/non_executive\x22],\x22translatedTitles\x22:{\x22en_rm\x22:\x22Senior Manager 2\x22,\x22en_gb\x22:\x22Senior Manager 2\x22,\x22fr_ca\x22:\x22Senior Manager 2\x22,\x22en_gx\x22:\x22Senior Manager 2\x22,\x22en_us\x22:\x22Senior Manager 2\x22,\x22en_ca\x22:\x22Senior Manager 2\x22,\x22ja_jp\x22:\x22Senior Manager 2\x22}},{\x22id\x22:\x22\/content\/pwc\u002Dmadison\/global\/user\u002Dpreferences\/title\u002Dinternal\/gx\/specialist\x22,\x22title\x22:\x22Specialist\x22,\x22mappedTerritory\x22:\x22gx\x22,\x22i18nKey\x22:\x22Preferences_Title_specialist\x22,\x22tags\x22:[\x22pwc:role\/non_executive\x22],\x22translatedTitles\x22:{\x22en_rm\x22:\x22Specialist\x22,\x22en_gb\x22:\x22Specialist\x22,\x22fr_ca\x22:\x22Specialist\x22,\x22en_gx\x22:\x22Specialist\x22,\x22en_us\x22:\x22Specialist\x22,\x22en_ca\x22:\x22Specialist\x22,\x22ja_jp\x22:\x22Specialist\x22}},{\x22id\x22:\x22\/content\/pwc\u002Dmadison\/global\/user\u002Dpreferences\/title\u002Dinternal\/gx\/managing\u002Ddirector\x22,\x22title\x22:\x22Managing Director\x22,\x22mappedTerritory\x22:\x22gx\x22,\x22i18nKey\x22:\x22Preferences_Title_managing_director\x22,\x22tags\x22:[\x22pwc:role\/executive\x22],\x22translatedTitles\x22:{\x22en_rm\x22:\x22Managing Director\x22,\x22en_gb\x22:\x22Managing Director\x22,\x22fr_ca\x22:\x22Managing Director\x22,\x22en_gx\x22:\x22Managing Director\x22,\x22en_us\x22:\x22Managing Director\x22,\x22en_ca\x22:\x22Managing Director\x22,\x22ja_jp\x22:\x22Managing Director\x22}},{\x22id\x22:\x22\/content\/pwc\u002Dmadison\/global\/user\u002Dpreferences\/title\u002Dinternal\/gx\/senior\u002Dmanager\x22,\x22title\x22:\x22Senior Manager\x22,\x22mappedTerritory\x22:\x22gx\x22,\x22i18nKey\x22:\x22Preferences_Title_senior_manager\x22,\x22tags\x22:[\x22pwc:role\/non_executive\x22],\x22translatedTitles\x22:{\x22en_rm\x22:\x22Senior Manager\x22,\x22en_gb\x22:\x22Senior Manager\x22,\x22fr_ca\x22:\x22Senior Manager\x22,\x22en_gx\x22:\x22Senior Manager\x22,\x22en_us\x22:\x22Senior Manager\x22,\x22en_ca\x22:\x22Senior Manager\x22,\x22ja_jp\x22:\x22Senior Manager\x22}},{\x22id\x22:\x22\/content\/pwc\u002Dmadison\/global\/user\u002Dpreferences\/title\u002Dinternal\/gx\/senior\u002Dassociate\x22,\x22title\x22:\x22Senior Associate\x22,\x22mappedTerritory\x22:\x22gx\x22,\x22i18nKey\x22:\x22Preferences_Title_senior_associate\x22,\x22tags\x22:[\x22pwc:role\/non_executive\x22],\x22translatedTitles\x22:{\x22en_rm\x22:\x22Senior Associate\x22,\x22en_gb\x22:\x22Senior Associate\x22,\x22fr_ca\x22:\x22Senior Associate\x22,\x22en_gx\x22:\x22Senior Associate\x22,\x22en_us\x22:\x22Senior Associate\x22,\x22en_ca\x22:\x22Senior Associate\x22,\x22ja_jp\x22:\x22Senior Associate\x22}},{\x22id\x22:\x22\/content\/pwc\u002Dmadison\/global\/user\u002Dpreferences\/title\u002Dinternal\/gx\/administrative2\x22,\x22title\x22:\x22Administrative 2\x22,\x22mappedTerritory\x22:\x22gx\x22,\x22i18nKey\x22:\x22Preferences_Title_administrative2\x22,\x22tags\x22:[\x22pwc:role\/non_executive\x22],\x22translatedTitles\x22:{\x22en_rm\x22:\x22Administrative 2\x22,\x22en_gb\x22:\x22Administrative 2\x22,\x22fr_ca\x22:\x22Administrative 2\x22,\x22en_gx\x22:\x22Administrative 2\x22,\x22en_us\x22:\x22Administrative 2\x22,\x22en_ca\x22:\x22Administrative 2\x22,\x22ja_jp\x22:\x22Administrative 2\x22}},{\x22id\x22:\x22\/content\/pwc\u002Dmadison\/global\/user\u002Dpreferences\/title\u002Dinternal\/gx\/administrative\x22,\x22title\x22:\x22Administrative\x22,\x22mappedTerritory\x22:\x22gx\x22,\x22i18nKey\x22:\x22Preferences_Title_administrative\x22,\x22tags\x22:[\x22pwc:role\/non_executive\x22],\x22translatedTitles\x22:{\x22en_rm\x22:\x22Administrative\x22,\x22en_gb\x22:\x22Administrative\x22,\x22fr_ca\x22:\x22Administrative\x22,\x22en_gx\x22:\x22Administrative\x22,\x22en_us\x22:\x22Administrative\x22,\x22en_ca\x22:\x22Administrative\x22,\x22ja_jp\x22:\x22Administrative\x22}},{\x22id\x22:\x22\/content\/pwc\u002Dmadison\/global\/user\u002Dpreferences\/title\u002Dinternal\/gx\/administrative3\x22,\x22title\x22:\x22Administrative 3\x22,\x22mappedTerritory\x22:\x22gx\x22,\x22i18nKey\x22:\x22Preferences_Title_administrative3\x22,\x22tags\x22:[\x22pwc:role\/non_executive\x22],\x22translatedTitles\x22:{\x22en_rm\x22:\x22Administrative 3\x22,\x22en_gb\x22:\x22Administrative 3\x22,\x22fr_ca\x22:\x22Administrative 3\x22,\x22en_gx\x22:\x22Administrative 3\x22,\x22en_us\x22:\x22Administrative 3\x22,\x22en_ca\x22:\x22Administrative 3\x22,\x22ja_jp\x22:\x22Administrative 3\x22}},{\x22id\x22:\x22\/content\/pwc\u002Dmadison\/global\/user\u002Dpreferences\/title\u002Dinternal\/gx\/administrative4\x22,\x22title\x22:\x22Administrative 4\x22,\x22mappedTerritory\x22:\x22gx\x22,\x22i18nKey\x22:\x22Preferences_Title_administrative4\x22,\x22tags\x22:[\x22pwc:role\/non_executive\x22],\x22translatedTitles\x22:{\x22en_rm\x22:\x22Administrative 4\x22,\x22en_gb\x22:\x22Administrative 4\x22,\x22fr_ca\x22:\x22Administrative 4\x22,\x22en_gx\x22:\x22Administrative 4\x22,\x22en_us\x22:\x22Administrative 4\x22,\x22en_ca\x22:\x22Administrative 4\x22,\x22ja_jp\x22:\x22Administrative 4\x22}},{\x22id\x22:\x22\/content\/pwc\u002Dmadison\/global\/user\u002Dpreferences\/title\u002Dinternal\/gx\/administrative5\x22,\x22title\x22:\x22Administrative 5\x22,\x22mappedTerritory\x22:\x22gx\x22,\x22i18nKey\x22:\x22Preferences_Title_administrative5\x22,\x22tags\x22:[\x22pwc:role\/non_executive\x22],\x22translatedTitles\x22:{\x22en_rm\x22:\x22Administrative 5\x22,\x22en_gb\x22:\x22Administrative 5\x22,\x22fr_ca\x22:\x22Administrative 5\x22,\x22en_gx\x22:\x22Administrative 5\x22,\x22en_us\x22:\x22Administrative 5\x22,\x22en_ca\x22:\x22Administrative 5\x22,\x22ja_jp\x22:\x22Administrative 5\x22}}]'); return madisonTitleList; }; function getExternalTitleList() { var madisonTitleList = JSON .parse('[{\x22id\x22:\x22\/content\/pwc\u002Dmadison\/global\/user\u002Dpreferences\/title\u002Dexternal\/gx\/academic\x22,\x22title\x22:\x22Academic\x22,\x22mappedTerritory\x22:\x22gx\x22,\x22i18nKey\x22:\x22Preferences_Title_academic\x22,\x22tags\x22:[\x22pwc:role\/non_executive\x22],\x22translatedTitles\x22:{\x22en_rm\x22:\x22Academic\x22,\x22en_gb\x22:\x22Academic\x22,\x22fr_ca\x22:\x22Universitaire\x22,\x22en_gx\x22:\x22Academic\x22,\x22en_us\x22:\x22Academic\x22,\x22en_ca\x22:\x22Academic\x22,\x22ja_jp\x22:\x22アカデミック\x22}},{\x22id\x22:\x22\/content\/pwc\u002Dmadison\/global\/user\u002Dpreferences\/title\u002Dexternal\/gx\/controller\x22,\x22title\x22:\x22Controller\x22,\x22mappedTerritory\x22:\x22gx\x22,\x22i18nKey\x22:\x22Preferences_Title_controller\x22,\x22tags\x22:[\x22pwc:role\/non_executive\x22],\x22translatedTitles\x22:{\x22en_rm\x22:\x22Controller\x22,\x22en_gb\x22:\x22Controller\x22,\x22fr_ca\x22:\x22Contrôleur\x22,\x22en_gx\x22:\x22Controller\x22,\x22en_us\x22:\x22Controller\x22,\x22en_ca\x22:\x22Controller\x22,\x22ja_jp\x22:\x22コントローラー\x22}},{\x22id\x22:\x22\/content\/pwc\u002Dmadison\/global\/user\u002Dpreferences\/title\u002Dexternal\/gx\/accounting\u002Ddirector\x22,\x22title\x22:\x22Accounting director\/manager\x22,\x22mappedTerritory\x22:\x22gx\x22,\x22i18nKey\x22:\x22Preferences_Title_accounting_director\x22,\x22tags\x22:[\x22pwc:role\/non_executive\x22],\x22translatedTitles\x22:{\x22en_rm\x22:\x22Accounting director\/manager\x22,\x22en_gb\x22:\x22Accounting director\/manager\x22,\x22fr_ca\x22:\x22Directeur principal\/directeur, Comptabilité\x22,\x22en_gx\x22:\x22Accounting director\/manager\x22,\x22en_us\x22:\x22Accounting director\/manager\x22,\x22en_ca\x22:\x22Accounting director\/manager\x22,\x22ja_jp\x22:\x22経理部長/マネージャー\x22}},{\x22id\x22:\x22\/content\/pwc\u002Dmadison\/global\/user\u002Dpreferences\/title\u002Dexternal\/gx\/investor\x22,\x22title\x22:\x22Investor\x22,\x22mappedTerritory\x22:\x22gx\x22,\x22i18nKey\x22:\x22Preferences_Title_investor\x22,\x22tags\x22:[\x22pwc:role\/executive\x22],\x22translatedTitles\x22:{\x22en_rm\x22:\x22Investor\x22,\x22en_gb\x22:\x22Investor\x22,\x22fr_ca\x22:\x22Investisseur\x22,\x22en_gx\x22:\x22Investor\x22,\x22en_us\x22:\x22Investor\x22,\x22en_ca\x22:\x22Investor\x22,\x22ja_jp\x22:\x22投資家\x22}},{\x22id\x22:\x22\/content\/pwc\u002Dmadison\/global\/user\u002Dpreferences\/title\u002Dexternal\/gx\/staff\u002Daccountant\x22,\x22title\x22:\x22Staff accountant\x22,\x22mappedTerritory\x22:\x22gx\x22,\x22i18nKey\x22:\x22Preferences_Title_staff\u002Daccountant\x22,\x22tags\x22:[\x22pwc:role\/non_executive\x22],\x22translatedTitles\x22:{\x22en_rm\x22:\x22Staff accountant\x22,\x22en_gb\x22:\x22Staff accountant\x22,\x22fr_ca\x22:\x22Comptable\x22,\x22en_gx\x22:\x22Staff accountant\x22,\x22en_us\x22:\x22Staff accountant\x22,\x22en_ca\x22:\x22Staff accountant\x22,\x22ja_jp\x22:\x22経理担当者\x22}},{\x22id\x22:\x22\/content\/pwc\u002Dmadison\/global\/user\u002Dpreferences\/title\u002Dexternal\/gx\/c\u002Dsuite\x22,\x22title\x22:\x22C\u002Dsuite\x22,\x22mappedTerritory\x22:\x22gx\x22,\x22i18nKey\x22:\x22Preferences_Title_csuite\x22,\x22tags\x22:[\x22pwc:role\/executive\x22],\x22translatedTitles\x22:{\x22en_rm\x22:\x22C\u002Dsuite\x22,\x22en_gb\x22:\x22C\u002Dsuite\x22,\x22fr_ca\x22:\x22Haut dirigeant\x22,\x22en_gx\x22:\x22C\u002Dsuite\x22,\x22en_us\x22:\x22C\u002Dsuite\x22,\x22en_ca\x22:\x22C\u002Dsuite\x22,\x22ja_jp\x22:\x22経営幹部\x22}}]'); return madisonTitleList; }; function getLocale() { return $('input[name="pageLocale"]').val() !== '' ? $('input[name="pageLocale"]').val() : getDefaultLocale(); } (function(h,o,u,n,d) { h=h[d]=h[d]||{q:[],onReady:function(c){h.q.push(c)}} d=o.createElement(u);d.async=1;d.src=n n=o.getElementsByTagName(u)[0];n.parentNode.insertBefore(d,n) })(window,document,'script','https://www.datadoghq-browser-agent.com/us1/v5/datadog-rum.js','DD_RUM') window.DD_RUM.onReady(function() { window.DD_RUM.init({ clientToken: 'pub6425709b4c0ed4cfb61c952c3dfe735a', applicationId: 'd49f20bf-105d-4139-baab-96887dc2aec9', site: 'us3.datadoghq.com', service: 'viewpoint-qa', // env: 'production', // version: '1.0.0', sessionSampleRate: 100, sessionReplaySampleRate: 100, trackResources: true, trackLongTasks: true, trackUserInteractions: true, }); }); </script> </div> <div class="breadcrumbWrapper aem-GridColumn aem-GridColumn--default--12"> <section class="is-paddingless"> </section> <noindex> <section class="is-paddingless is-hidden-mobile is-hidden-tablet-only"> <div class="container breadcrumb_container"></div> <!-- Tooltip component START --> <div id="breadcrumb_tooltip" class="tooltip-popout"> <div class="breadcrumb_tooltip_content"></div> </div> <!-- Tooltip component END --> </section> </noindex> <script> window.breadcrumbItems = JSON.parse('{\x22items\x22:[]}'); </script></div> <section class="is-paddingless is-hidden-mobile is-hidden-tablet-only"> <div class="container space-bar-content"> <div class="spacer-border"></div> </div> </section> <noindex> <div class="content-page-nav mobile-fade" style="display:none"> </div> </noindex> <section> <div class="container" id="content-page-full-container"> <div class="news main-body-content"> <div class="columns"> <div class="column content-page-main no-toc" data-toc-base-page="/content/pwc-madison/ditaroot/us/en/pwc/podcasts/podcasts_US"> <div id="overlay"></div> <div class="content-page-container"> <div class="aem-Grid aem-Grid--12 aem-Grid--default--12 "> <div class="responsivegrid aem-GridColumn aem-GridColumn--default--12"> <div class="aem-Grid aem-Grid--12 aem-Grid--default--12 "> <div id="madison-title-web"></div> <!-- <div data-sly-use.favorite="com.pwc.madison.core.models.FavoriteModel" class="favorites-toggle favorite-list-component" data-page-path="/content/pwc-madison/ditaroot/us/en/pwc/podcasts/podcasts_US/seccommentletters2024" data-page-href="" data-is-content-page="true"> <div> <span><div class="favorite-toggle-tooltip">Add to favorites</div></span> </div> </div> --> <div id="toc-for-print" class="toc-print-media"></div> <div class="single-podcast-subscribe"> <h3>Follow our podcast</h3> <div class="podcasts-contain"> <a href="https://itunes.apple.com/us/podcast/pwcs-cfodirect-podcast/id1017833470" title="Apple Podcasts" target="_blank"> <img src="/etc.clientlibs/pwc-madison/clientlibs/clientlib-site-vp/resources/images/podcast/Apple_Podcast_Icon.png"/> <span>Apple Podcasts</span> </a> <a href="https://music.youtube.com/playlist?list=PLk2yg8hkVi_9JjTTXzsHuSlo7bjHIdUfL" title="YouTube Music" target="_blank"> <img src="/etc.clientlibs/pwc-madison/clientlibs/clientlib-site-vp/resources/images/podcast/Youtube_Music_Icon.png"/> <span>YouTube Music</span> </a> <a href="https://www.youtube.com/playlist?list=PLk2yg8hkVi_9JjTTXzsHuSlo7bjHIdUfL" title="YouTube Podcasts" target="_blank"> <img src="/etc.clientlibs/pwc-madison/clientlibs/clientlib-site-vp/resources/images/podcast/Youtube-Icon.png"/> <span>YouTube Podcasts</span> </a> <a href="https://open.spotify.com/show/4ly8NExmxlDAS3q40Emzvb" title="Spotify" target="_blank"> <img src="/etc.clientlibs/pwc-madison/clientlibs/clientlib-site-vp/resources/images/podcast/Spotify_Icon.png"/> <span>Spotify</span> </a> <a href="https://overcast.fm/itunes1017833470/pwcs-accounting-podcast-series" title="Overcast" target="_blank"> <img src="/etc.clientlibs/pwc-madison/clientlibs/clientlib-site-vp/resources/images/podcast/Overcast_Icon.png"/> <span>Overcast</span> </a> <a href="https://tunein.com/podcasts/Business--Economics-Podcasts/PwCs-accounting-and-financial-reporting-podcast-p1232549/" title="TuneIn" target="_blank"> <img src="/etc.clientlibs/pwc-madison/clientlibs/clientlib-site-vp/resources/images/podcast/TuneIn_Icon.png"/> <span>TuneIn</span> </a> <a href="https://music.amazon.com/podcasts/735a1186-3105-4ae5-9c27-a2651b84a8d3/PwCs-accounting-podcast" title="Amazon Music" target="_blank"> <img src="/etc.clientlibs/pwc-madison/clientlibs/clientlib-site-vp/resources/images/podcast/Amazon_Music_Icon.png"/> <span>Amazon Music</span> </a> </div> </div> <div class="responsivegrid aem-GridColumn aem-GridColumn--default--12"> <div class="aem-Grid aem-Grid--12 aem-Grid--default--12 "> <div class="topic aem-GridColumn aem-GridColumn--default--12"> <div class="topic doc-body-content" id="pwc-topic.dita_c5be1177-c57a-4a95-bfd8-816500d6800b" > <section id="madison-title-print" class="is-paddingless print-hidden"> <div class="print-body-header"> <!-- Top Header for print css Component START --> <nav class="navbar-madison primary" role="navigation" aria-label="main navigation"> <div class="container is-flex"> <div class="navbar-brand"> <div class="navbar-item"> <a href="/"> <img class="logo" src="/etc.clientlibs/pwc-madison/clientlibs/clientlib-site-vp/resources/images/pwc_logo@2x.png" alt="PwC logo@2x"/> </a> <span class="border"></span> <h5>Viewpoint</h5> </div> </div> </div> </nav> <!-- Top Header for print css Component END --> <div class="doc-body-head columns"> <div class="column title"> <div class="badge-favorited-container"> <p class="badge-favorited active">Favorited Content</p> </div> <h1>SEC comment letters – What’s trending in 2024</h1> <div class="publication">Publication date: 05 Nov 2024&nbsp;&nbsp;&nbsp;</div> <div class="in-depth"><span class="is-uppercase">us</span> Podcast </div> </div> </div> </div> </section> <div style="display: inline;"><div style="display: inline;"> <div class="p">We discuss the areas of focus from the SEC staff in 2024 comment letters and share insights into the SEC&#39;s process.</div> <div class="pwc-buzzsprout pwcbuzzsprout"> <div id="buzzsprout-player-16053836"></div><script src="https://www.buzzsprout.com/276516/episodes/16053836-sec-comment-letters-what-s-trending-in-2024.js?container_id=buzzsprout-player-16053836&player=small" type="text/javascript" charset="utf-8"></script> </div> <div class="p">We are kicking off our miniseries on 2024 SEC staff comment letters, helping to inform you on the latest trends as you gear up for year end. In this episode we share an overview of the 2024 comment letter trends, as well as insights into the SEC staff’s key priorities.</div> <div style="text-align: center" ><div class="image"><img alt="" class="image" id="pwc-topic.dita_c5be1177-c57a-4a95-bfd8-816500d6800b_image_6" src="/content/dam/pwc-madison/ditaroot/us/en/pwc/podcasts/2024assets/110524.png"></div></div> <div class="p">In this episode, we discuss:</div> <ul id="pwc-topic.dita_c5be1177-c57a-4a95-bfd8-816500d6800b_ul_1" class="ul"><li class="li">1:56 – An overview of the SEC comment letter process</li><li class="li">14:19 – 2024 SEC comment letter themes</li><li class="li">15:31 – Key SEC staff focus areas related to management’s discussion and analysis</li><li class="li">18:59 – Key SEC staff focus areas related to non-GAAP measures</li><li class="li">21:37 – Other reminders and areas that preparers should focus on moving into year end</li></ul> <br/> <div class="p"> For more information, see our full analysis of <a class="xref pwc-xref" href="/dt/us/en/pwc/sec_comment_letters/comment_letter_trends_DM/SEC_comment_letters.html" title="" data-oldlink="true" data-scope="peer" data-format="dita" data-type="" target="_self"> <i class="ph i">SEC comment letter trends</i> </a> . Additionally, follow this podcast on your favorite podcast app for more episodes. </div> <div class="p"><b class="ph b">About our guest</b></div> <div class="image"><img alt="" class="image" id="pwc-topic.dita_c5be1177-c57a-4a95-bfd8-816500d6800b_image_2" src="/content/dam/pwc-madison/ditaroot/us/en/pwc/podcasts/guests/a-m/kulemoffattv1.png"></div> <div class="p"><a class="xref pwc-xref" href="https://www.linkedin.com/in/kyle-moffatt-86487735/" title="" data-oldlink="true" data-scope="external" data-format="dita" data-type="" target="_blank">Kyle Moffatt</a> is PwC’s Professional Practice leader, leading a team responsible for working with standard setters and regulators as well as delivering brand-defining thought leadership and educational materials. He also consults with engagement teams and audit clients on SEC reporting matters. Before PwC, Kyle spent almost 20 years with the SEC, most recently as Chief Accountant and Disclosure Program Director in the Division of Corporation Finance. </div> <div class="p"><b class="ph b">About our host</b></div> <div class="image"><img alt="" class="image" id="pwc-topic.dita_c5be1177-c57a-4a95-bfd8-816500d6800b_image_4" src="/content/dam/pwc-madison/ditaroot/us/en/pwc/podcasts/guests/host/heatherhorn.png"></div> <div class="p"><a class="xref pwc-xref" href="https://www.linkedin.com/in/heather-horn/" title="" data-oldlink="true" data-scope="external" data-format="dita" data-type="" target="_blank">Heather Horn</a> is the PwC National Office Sustainability and Thought Leader, responsible for developing our communications strategy and conveying firm positions on accounting, financial reporting, and sustainability matters. In addition, she is part of PwC’s global sustainability leadership team, developing interpretive guidance and consulting with companies as they transition from voluntary to mandatory sustainability reporting. She is also the engaging host of PwC’s accounting and reporting weekly podcast and quarterly webcast series. </div> <div class="p"><i class="ph i"> Transcripts available upon request for individuals who may need a disability-related accommodation. Please send requests to <a class="xref pwc-xref" href="mailto:us_podcast@pwc.com" title="" data-oldlink="true" data-scope="external" data-format="dita" data-type="" target="_blank">us_podcast@pwc.com</a> . </i></div> </div></div> <!-- Empty HTML to disable related content links from being displayed on the page --> </div> </div> </div> </div> <div class="footnote aem-GridColumn aem-GridColumn--default--12"><div class="footnotes"> </div> </div> <div class="content-copyright aem-GridColumn aem-GridColumn--default--12"> <div class="doc-body-copyright"> <p>PwC. All rights reserved. PwC refers to the US member firm or one of its subsidiaries or affiliates, and may sometimes refer to the PwC network. Each member firm is a separate legal entity. Please see www.pwc.com/structure for further details. This content is for general information purposes only, and should not be used as a substitute for consultation with professional advisors.</p> </div></div> </div> </div> </div> </div> <div id="navbar-toc" class="navbar-toc"> <div class="toc-action-navbar toc-wrapper toc-page-nav is-hidden-mobile"> <div class="toc_icon"> <ul> </ul> </div> <div> <ul class="share_icons"> <li> <div class="favorites-toggle favorite-list-component" data-page-path="/content/pwc-madison/ditaroot/us/en/pwc/podcasts/podcasts_US/seccommentletters2024" data-page-href="https://viewpoint.pwc.com/dt/us/en/pwc/podcasts/podcasts_US/seccommentletters2024.html" data-is-content-page="true"> <div> <span> <div class="favorite-toggle-tooltip">Add to favorites</div> </span> </div> </div> </li> <li style="display: none"> <a href="javascript:void(0);" data-title="Open Join view in a new tab" onclick="joinbtnclick();" class="icon-Join"></a> </li> <li> </li> <li> <a data-title="Share" href="javascript:void(0);" class="icon-share share-tooltip-popout" data-tooltip-content="#toolbar_tip_home" data-tippy-placement="bottom"></a> </li> <li> <a href="javascript:void(0);" data-title="Copy Link" onclick="copyToClipboard();" class="icon-link link-tooltip-popout"></a> </li> <li> <a href="javascript:void(0);" data-title="Download and Print current screen" onclick="print_info_modal()" class="icon-print"></a> </li> </ul> </div> </div> <!--<div class="toc-line"></div> &lt;!&ndash; ATTRIBUTE BASED TOC SHOW &ndash;&gt; <div data-sly-test="false" class="list-view-icon toc-button icon-ToC" data-title="Table of contents" data-show-static-toc="false"> <span class="icon-caret-right toc-arrow icon-ToC"></span> <img src="/etc.clientlibs/pwc-madison/clientlibs/clientlib-site-vp/resources/images/toc-new-icon.svg" alt="Table of contents" class=" icon-ToC"/> </div>--> <!-- TOC COMPONENT: START --> <input type="hidden" id="is-chapter-toc" name="is-chapter-toc" value="false"/> <input type="hidden" id="toc-title" name="toc-title" value="Table of contents"/> <div class="toc-content is-hidden-mobile is-hidden-tablet-only" style="display: none;"> <div class="loadedToc is-hidden-mobile is-hidden-tablet-only"> <span class="toc-rail-toggle showtocFlag toc-button"> <span class="toc-open-tooltip" data-title="Click to close the Table of Contents"> <img src="/etc.clientlibs/pwc-madison/clientlibs/clientlib-site-vp/resources/images/plus_sign.svg" alt="Expand" class="toc-plus-image icon-ToC toc-cross-sign"/> </span> <div class="divider_line"></div> <div class="resizebutton" data-title="Drag to resize the ToC"> <img src="/etc.clientlibs/pwc-madison/clientlibs/clientlib-site-vp/resources/images/resize.svg" alt="Resize" class="toc-resize"/> </div> </span> </div> <div class="loader"></div> <div class="loader-text">Preparing TOC</div> </div> <script id="toc-item-list-template" type="text/x-handlebars-template"> {{#each childLinks}} {{#if toc}} <div class="toc-item"> {{#if childLinks}} <button> <img src="/etc.clientlibs/pwc-madison/clientlibs/clientlib-site-vp/resources/images/expand.svg" alt="Expand"> </button> <a role="button" data-toggle="collapse" data-pwcdoccontext="{{pathHash}}" data-title="{{title}}" data-target="#{{absPath pageName}}" aria-expanded="false" aria-controls="{{absPath pageName}}" href="{{absPath nodeLink}}" class="expand-link collapsed"> {{title}} </a> {{> list}} {{else}} <div class="spacer"></div> <a role="button" data-toggle="collapse" data-pwcdoccontext="{{pathHash}}" data-title="{{title}}" data-target="#{{absPath pageName}}" aria-expanded="false" aria-controls="{{absPath pageName}}" class="expand-link collapsed" href="{{absPath nodeLink}}"> {{title}} </a> {{/if}} </div> {{/if}} {{/each}} </script> <script id="toc-content-template" type="text/x-handlebars-template"> <div class="toc-container"> <noindex> <div class="toc-title"></div> {{> list}} </noindex> </div> </script> <div class="pagebreak"></div> <!-- TOC COMPONENT: END --> <input type="hidden" id="pagePath" value="/content/pwc-madison/ditaroot/us/en/pwc/podcasts/podcasts_US"/> <input type="hidden" id="pdfTitle" value="Podcasts"/> <input type="hidden" id="pdf-error" value="PDF download failed. Please try again later."/> <input type="hidden" id="run-mode" value="publish"/> </div> <div id="share_tooltip" class="tooltip-popout"> <div class="share-tooltip-content" id="toolbar_tip_home"> <a href="mailto:?subject= Sharing%20content%20from%20PwC%20Viewpoint%20-%20%53%45%43%20%63%6F%6D%6D%65%6E%74%20%6C%65%74%74%65%72%73%20%E2%80%93%20%57%68%61%74%E2%80%99%73%20%74%72%65%6E%64%69%6E%67%20%69%6E%20%32%30%32%34&body= %49%20%74%68%6F%75%67%68%74%20%79%6F%75%20%77%6F%75%6C%64%20%66%69%6E%64%20%74%68%69%73%20%63%6F%6E%74%65%6E%74%20%66%72%6F%6D%20%50%77%43%20%56%69%65%77%70%6F%69%6E%74%20%69%6E%66%6F%72%6D%61%74%69%76%65%2E%20%0D%0A%0D%0A%20%53%45%43%20%63%6F%6D%6D%65%6E%74%20%6C%65%74%74%65%72%73%20%E2%80%93%20%57%68%61%74%E2%80%99%73%20%74%72%65%6E%64%69%6E%67%20%69%6E%20%32%30%32%34%20%20-%20%20https%3A%2F%2Fviewpoint.pwc.com%2Fdt%2Fus%2Fen%2Fpwc%2Fpodcasts%2Fpodcasts_US%2Fseccommentletters2024.html" title="Share via Email" aria-label="Mail" target="_blank"><span class="icon-mail"></span></a> <a target="_blank" title="Share via Linkedin" href="https://www.linkedin.com/shareArticle?mini=true&url=https://viewpoint.pwc.com/dt/us/en/pwc/podcasts/podcasts_US/seccommentletters2024.html&title=SEC+comment+letters+%E2%80%93+What%E2%80%99s+trending+in+2024&source=PWC&summary="><span class="icon-linkedin"></span></a> <a title="Share via X" target="_blank" href="https://twitter.com/intent/tweet?text=SEC+comment+letters+%E2%80%93+What%E2%80%99s+trending+in+2024&url=https://viewpoint.pwc.com/dt/us/en/pwc/podcasts/podcasts_US/seccommentletters2024.html"><span class="icon-twitter"></span></a> </div> </div> <div id="link_tooltip" class="tooltip-popout"> <div class=""> <div class="link-tooltip-content"> <div class="inner-lins">Link copied</div> </div> </div> </div> </div> <div class="spacer-line is-hidden-mobile is-hidden-tablet-only"> <div class=""></div> <div class="right_rail_toggle"> <span class="rcl-closed-tooltip" data-title="Click to open Related Content"> <img src="/etc.clientlibs/pwc-madison/clientlibs/clientlib-site-vp/resources/images/rcl-icon.svg" alt="Expand" class="cross_image plus_sign"/> </span> <span class="rcl-opened-tooltip" data-title="Click to close Related Content"> <img src="/etc.clientlibs/pwc-madison/clientlibs/clientlib-site-vp/resources/images/rcl-icon.svg" alt="Expand" class="cross_image"/> </span> <div class="divider_line"></div> <span class="RCL-resize" data-title="Drag to resize the Related Content"> <img src="/etc.clientlibs/pwc-madison/clientlibs/clientlib-site-vp/resources/images/resize.svg" alt="Resize" class="RCL-drag"/> </span> </div> </div> <div class="search-filters is-hidden-mobile is-hidden-tablet-only"> <div class="aem-Grid aem-Grid--12 aem-Grid--default--12 "> <div class="responsivegrid aem-GridColumn aem-GridColumn--default--12"> <div class="aem-Grid aem-Grid--12 aem-Grid--default--12 "> <div class="accordion-container aem-GridColumn aem-GridColumn--default--12"> <script> var mainBodyContent = document.getElementsByClassName('main-body-content'); if(mainBodyContent.length){ mainBodyContent[0].classList.add('hide_right_rail'); } </script></div> </div> </div> </div> </div> <input id="pubpointdoccontext" type="hidden" data-title="US PwC non-public audit guide 3400" value="7aeb11dc31b4a8781e1f4151ca00d809e039dfbc"/> </div> </div> </div> </section> <div class="mobile-toc-tools aem-GridColumn aem-GridColumn--default--12"><div class="toc-mobile-bar is-hidden-desktop"> <div id="toolsWrapper" class="mobile-tools-wrapper"> <img src="/etc.clientlibs/pwc-madison/clientlibs/clientlib-site-vp/resources/images/icon-toolbox.svg" alt="Tools" class="mobile-icon-tools"/> </div> <div id="rclWrapper" class="mobile-rcl-wrapper"> <img src="/etc.clientlibs/pwc-madison/clientlibs/clientlib-site-vp/resources/images/rcl-icon.svg" alt="Rcl" class="mobile-icon-rcl"/> </div> <!-- <div id="animatedToolesModal" class="is-hidden-desktop mobile-table-content tools-more" style="display:none"> <div class="close-animatedToolesModal title-header"> <span class="table-layout-title">Tools + more</span> <span class="icon-close-popup"></span> </div> <sly data-sly-resource="tools-n-more"/> </div> --> <div id="animatedToolesModalNew" class="is-hidden-desktop mobile-table-content tools-more hide-tools-modal"> <div class="quick-links"> <div class="favorites-toggle favorite-list-component" data-page-path="/content/pwc-madison/ditaroot/us/en/pwc/podcasts/podcasts_US/seccommentletters2024" data-page-href="https://viewpoint.pwc.com/dt/us/en/pwc/podcasts/podcasts_US/seccommentletters2024.html" data-is-content-page="true"> <div> <span> <div class="favorite-toggle-tooltip">Add to favorites</div> </span> </div> </div> <a href="javascript:void(0);" onclick="joinbtnclick();" data-title="Open Join View in a new tab" class="icon-Join"></a> <a href="javascript:void(0);" onclick="copyToClipboard()" data-title="Copy Link" class="link-icon link-tooltip-popout"></a> <span class="v-line"></span> <a href="mailto:?subject= Sharing%20content%20from%20PwC%20Viewpoint%20-%20%53%45%43%20%63%6F%6D%6D%65%6E%74%20%6C%65%74%74%65%72%73%20%E2%80%93%20%57%68%61%74%E2%80%99%73%20%74%72%65%6E%64%69%6E%67%20%69%6E%20%32%30%32%34&body= %49%20%74%68%6F%75%67%68%74%20%79%6F%75%20%77%6F%75%6C%64%20%66%69%6E%64%20%74%68%69%73%20%63%6F%6E%74%65%6E%74%20%66%72%6F%6D%20%50%77%43%20%56%69%65%77%70%6F%69%6E%74%20%69%6E%66%6F%72%6D%61%74%69%76%65%2E%20%0D%0A%0D%0A%20%53%45%43%20%63%6F%6D%6D%65%6E%74%20%6C%65%74%74%65%72%73%20%E2%80%93%20%57%68%61%74%E2%80%99%73%20%74%72%65%6E%64%69%6E%67%20%69%6E%20%32%30%32%34%20%20-%20%20https%3A%2F%2Fviewpoint.pwc.com%2Fdt%2Fus%2Fen%2Fpwc%2Fpodcasts%2Fpodcasts_US%2Fseccommentletters2024.html" title="Share via Email" aria-label="Mail" target="_blank"><span class="icon-mail"></span></a> <a target="_blank" title="Share via Linkedin" href="https://www.linkedin.com/shareArticle?mini=true&url=https://viewpoint.pwc.com/dt/us/en/pwc/podcasts/podcasts_US/seccommentletters2024.html&title=SEC+comment+letters+%E2%80%93+What%E2%80%99s+trending+in+2024&source=PWC&summary="><span class="icon-linkedin"></span></a> <a title="Share via X" target="_blank" href="https://twitter.com/intent/tweet?text=SEC+comment+letters+%E2%80%93+What%E2%80%99s+trending+in+2024&url=https://viewpoint.pwc.com/dt/us/en/pwc/podcasts/podcasts_US/seccommentletters2024.html"><span class="icon-twitter"></span></a> </div> <!-- Including the accordion component from content --> <div class="accordion-container"> <script> var mainBodyContent = document.getElementsByClassName('main-body-content'); if(mainBodyContent.length){ mainBodyContent[0].classList.add('hide_right_rail'); } </script> </div> </div> </div> </div> <div class="modal print-instruction-body"> <div class="modal-background"></div> <div class="modal-content"> <!-- start modal content --> <div class="print-modal-decor"> <div class="instruction-content"> Please ensure<br/> that you select<br/> <span>Print Background (colors and images)</span> when printing. </div> <div class="print-action"> <a onclick="printElementByClick()" class="continue-print" href="javascript:;">CONTINUE</a> <div class="show-message"> <label class="check"> <span>Don’t show this message again.</span> <input type="checkbox" id="remember_print_event"/> <span class="checkmark"></span> </label> </div> </div> </div> <!-- end modal content --> </div> <button class="modal-close is-large" aria-label="close"></button> </div> <div class="modal scaled-image pwc-image-modal doc-body-content"> <div class="modal-background"></div> <div class="modal-content" id="image-modal"> <img alt="PwC image modal" src=""/> </div> <button class="modal-close is-large" aria-label="close"></button> </div> <div class="modal pwc-table-modal doc-body-content"> <div class="modal-background"></div> <div class="modal-content" id="table-mdl"></div> <button class="modal-close is-large" aria-label="close"></button> </div><div class="searchdoc-v2 searchdoc-v2--mobile is-hidden"> <div class="searchdoc-header"> <div class="searchdoc-header-text"> <article> <h2>Search within this section</h2> <p>Select a section below and enter your search term, or to search all click <a class="searchdoc-all">Podcasts</a> </p> </article> <button class="icon-close-popup"></button> </div> <form id="searchdocv2-form" action="/us/en/search.html"> <input name="q" type="text" placeholder="Search..."/> <input type="hidden" name="pwcDocContext" value=""/> <input type="hidden" name="docSearchTitle" value=""/> <input type="hidden" name="SubSection" value=""/> <input type="hidden" name="docLevel" value=""/> <button type="submit" class="searchsubmit" value="Submit">Submit</button> </form> </div> <div class="searchdoc-body"> </div> </div> <div class="footerWrapper aem-GridColumn aem-GridColumn--default--12"> <!--New htl file for the footer component--> <noindex> <footer class="footer"> <div class="container primary is-flex"> <div class="navbar-item"> <a data-component-name="footer" data-link-title="Sitemap" href="/us/en/vpsitemap.html">Sitemap</a> </div> <div class="navbar-item"> <a data-component-name="footer" data-link-title="Contact us" href="mailto:US_Viewpoint.support@pwc.com" target="yes">Contact us</a> </div> <div class="navbar-item"> <a data-component-name="footer" data-link-title="FAQs" href="/dt/us/en/pwc/news-and-alerts/hp_faqs/hp-faq-map/what-is-viewpoint.html" target="yes">FAQs</a> </div> <div class="navbar-item"> <a data-component-name="footer" data-link-title="Feedback" href="https://docs.google.com/forms/d/e/1FAIpQLScawUkz0cHl7Vi2qLWjIAts_1pQ-ywzyAnHpTpr7i2Lte8yPw/viewform" target="yes">Feedback</a> </div> <div class="navbar-item"> <a data-component-name="footer" data-link-title="Viewpoint licensing" href="/dt/us/en/pwc/news-and-alerts/licensing/Licensing/Viewpointlicensing.html" target="yes">Viewpoint licensing</a> </div> </div> <div class="container spacer"></div> <div class="container subnav is-flex"> <div class="navbar-item"> <a data-component-name="footer" data-link-title="Terms of use" href="https://productcentral.products.pwc.com/us/en/legal/terms-of-use.html" target="yes">Terms of use</a> </div> <div class="navbar-item"> <a data-component-name="footer" data-link-title="Privacy statement" href="https://privacyhub.pwc.com/us/en/viewpoint/privacy-policy.html" target="yes">Privacy statement</a> </div> <div class="navbar-item"> <a data-component-name="footer" data-link-title="Cookies" href="/us/en/cookie-statement.html" target="yes">Cookies</a> </div> <div class="navbar-item is-hidden-touch"> <a data-component-name="footer" data-link-title="Tutorial" id="tutorial-link" href="javascript:void(0)">Tutorial</a> </div> <div class="copyright"> <p>2019 - 2024 PwC. All rights reserved. PwC refers to the PwC network and/or one or more of its member firms, each of which is a separate legal entity. Please see <a href="https://www.pwc.com/structure">www.pwc.com/structure</a> for further details.</p> </div> </div> </footer> </noindex> <noindex> <div class="copyright-protected"><p>This content is copyright protected. It is for your own use only - do not redistribute. These materials were downloaded from PwC&#39;s Viewpoint (viewpoint.pwc.com) under license.</p></div> </noindex> </div> </div> </div><div class="search-modal aem-GridColumn aem-GridColumn--default--12"> <noindex> <!-- <div class="modal-search overflow-disable" id='autocompleteSearch'> <div class="modal-content"> <div> <a class="close-autocompleteSearch"><img class="search" src="/etc.clientlibs/pwc-madison/clientlibs/clientlib-site-vp/resources/images/close-popup.svg"></a> </div> <form class="navbar-form navbar-left hidden-xs" id="searchform" method="get" action="/content/pwc-madison/us/en/search.html"> <div class="input auto-suggestion"> <input type="text" name="q" autocomplete="off" placeholder="Search..."> <span class="clear-input icon-close-popup"> </span> <button type="submit"> <span class="search icon-submit-arrow"></span> </button> </div> </form> <div class="recent-search-results"> <h5>Your recent searches</h5> <ul></ul> </div> <div class="search-results"> <div class="results suggestions"> <h5>Suggested terms</h5> <ul></ul> </div> <div class="results guidance"> <h5>Suggested guidance</h5> <ul></ul> </div> </div> </div> </div> --> </noindex> </div> <div class="user-registration-modals aem-GridColumn aem-GridColumn--default--12"> <noindex> <!-- include edit profile modal --> <script id="edit-preference-list" type="text/x-template"> <div class="column is-4" :id="divId"> <p class="check-head" for="">{{title}}</p> <div v-for="index in _.range(0,getCutOff(columnList.length))" :key="index" class="remember-me"> <label class="check"> <input type="checkbox" :value=columnList[index][localelistPropertyName][langtitlePropertyValue] v-model="selectedItems" @change="updateValue"> <span class="checkmark"></span> <span>{{columnList[index][propertyName]}} <span class="langTitle" :value=columnList[index][localelistPropertyName][langtitlePropertyValue]> ({{columnList[index][localelistPropertyName][langtitlePropertyName]}}) </span> <a v-if="columnList[index].setAsPrimary" :id=columnList[index][localelistPropertyName][langtitlePropertyValue] class="custom-primary-color" href="javascript:void(0);" v-on:click="setAsPrimary">Set as Primary</a> <span v-if="columnList[index].primary" class="custom-primary-color">Primary</span> </span> <span class="checkmark"></span> </label> </div> <p class="listing-bottom-option" v-if="showErrorBlock">{{errorMessage}}</p> </div> <div v-for="index in _.range(getCutOff(columnList.length),columnList.length)" :key="index"> <label class="custom-check "> <input type="checkbox" :value=columnList[index][propertyValue] v-model="selectedItems" @change="updateValue"> <span class="check-label">{{columnList[index][propertyName]}} <a v-if="columnList[index].setAsPrimary" :id=columnList[index][propertyValue] class="custom-primary-color" href="javascript:void(0);" v-on:click="setAsPrimary">Set as Primary</a> <span v-if="columnList[index].primary" class="custom-primary-color">Primary</span> </span><span class="checkmark"></span></label> </div> </script> <div class="modal edit-profile-modal"> <div class="modal-background"></div> <div class="modal-content has-background-white"> <!-- Edit Profile Modal desktop --> <!-- Edit Profile --> <form id="editProfile" class="has-background-white wizard clearfix" role="application"> <div class="steps clearfix"> <ul role="tablist"> <li role="tab" class="first current" aria-disabled="false" aria-selected="true"> <a id="editProfile-t-0" href="#editProfile-h-0" aria-controls="editProfile-p-0"> <span class="current-info audible">current step: </span> <span class="number">1.</span> Warning 2</a> </li> <li role="tab" class="disabled" aria-disabled="true"> <a id="editProfile-t-1" href="#editProfile-h-1" aria-controls="editProfile-p-1"><span class="number">2.</span> Warning 2</a> </li> <li role="tab" class="disabled last" aria-disabled="true"> <a id="editProfile-t-2" href="#editProfile-h-2" aria-controls="editProfile-p-2"><span class="number">3.</span> Warning 2</a> </li> </ul> </div> <div class="content clearfix"> <h3 class="will-be-hidden title current" id="editProfile-h-0" tabindex="-1">Warning 2</h3> <fieldset class="content is-marginless jquery-step1 body current show-account-menu" v-bind:class="{'cp-analytics': isCompleteProfile}" id="editProfileModalOne" role="tabpanel" aria-labelledby="editProfile-h-0" aria-hidden="false"> <div class="columns"> <div class="column"> <h2 class="title is-1">{{isCompleteProfile ? "Setup your profile before Sign In" : "Profile"}}</h2> <p class="title-description">{{editProfile.email}}</p> </div> </div> <div class="columns field-top-margin"> <div class="column is-6 is-mobile"> <div class="field-body"> <div class="field"> <label class="label" for="edit-first-name">First name*</label> <div class="control"> <input class="input is-shadowless is-radiusless" type="text" disabled v-model="editProfile.firstName" @blur="validateRequired('firstName')" id="edit-first-name" placeholder="First name"/> </div> <span class="mandatory-field" v-bind:class="{'is-hidden': !validation.firstName.hasError}"> {{validation.firstName.errorMessage}}</span> </div> <div class="field"> <label class="label" for="edit-last-name">Last name*</label> <div class="control"> <input class="input is-shadowless is-radiusless" type="text" disabled v-model="editProfile.lastName" id="edit-last-name" @blur="validateRequired('lastName')" placeholder="Last name"/> </div> <span class="mandatory-field" v-bind:class="{'is-hidden': !validation.lastName.hasError}"> {{validation.lastName.errorMessage}} </span> </div> </div> <!-- Country Dropdown--> <div class="field-body"> <div class="field"> <label class="label">Country or region*</label> <div class="select is-fullwidth "> <select class="is-radiusless" ref="country" disabled v-model="editProfile.country" @change="validateRequired('country')"> <option value="">Select country or region</option> <option value="AF">Afghanistan</option> <option value="AX">Åland Islands</option> <option value="AL">Albania</option> <option value="DZ">Algeria</option> <option value="AS">American Samoa</option> <option value="AD">Andorra</option> <option value="AO">Angola</option> <option value="AI">Anguilla</option> <option value="AQ">Antarctica</option> <option value="AG">Antigua and Barbuda</option> <option value="AR">Argentina</option> <option value="AM">Armenia</option> <option value="AW">Aruba</option> <option value="AU">Australia</option> <option value="AT">Austria</option> <option value="AZ">Azerbaijan</option> <option value="BS">Bahamas</option> <option value="BH">Bahrain</option> <option value="BD">Bangladesh</option> <option value="BB">Barbados</option> <option value="BY">Belarus</option> <option value="BE">Belgium</option> <option value="BZ">Belize</option> <option value="BJ">Benin</option> <option value="BM">Bermuda</option> <option value="BT">Bhutan</option> <option value="BO">Bolivia</option> <option value="BA">Bosnia and Herzegovina</option> <option value="BW">Botswana</option> <option value="BV">Bouvet Island</option> <option value="BR">Brazil</option> <option value="IO">British Indian Ocean Territory</option> <option value="VG">British Virgin Islands</option> <option value="BN">Brunei Darussalam</option> <option value="BG">Bulgaria</option> <option value="BF">Burkina Faso</option> <option value="BI">Burundi</option> <option value="KH">Cambodia</option> <option value="CM">Cameroon</option> <option value="CA">Canada</option> <option value="CV">Cape Verde</option> <option value="KY">Cayman Islands</option> <option value="CF">Central African Republic</option> <option value="TD">Chad</option> <option value="CL">Chile</option> <option value="CN">China</option> <option value="CX">Christmas Island</option> <option value="CC">Cocos (Keeling) Islands</option> <option value="CO">Colombia</option> <option value="KM">Comoros</option> <option value="CG">Congo</option> <option value="CD">Congo - the Democratic Republic of the</option> <option value="CK">Cook Islands</option> <option value="CR">Costa Rica</option> <option value="CI">Côte d'Ivoire</option> <option value="HR">Croatia</option> <option value="CW">Curaçao</option> <option value="CY">Cyprus</option> <option value="CZ">Czech Republic</option> <option value="DK">Denmark</option> <option value="DJ">Djibouti</option> <option value="DM">Dominica</option> <option value="DO">Dominican Republic</option> <option value="EC">Ecuador</option> <option value="EG">Egypt</option> <option value="SV">El Salvador</option> <option value="GQ">Equatorial Guinea</option> <option value="ER">Eritrea</option> <option value="EE">Estonia</option> <option value="ET">Ethiopia</option> <option value="FK">Falkland Islands (Malvinas)</option> <option value="FO">Faroe Islands</option> <option value="FJ">Fiji</option> <option value="FI">Finland</option> <option value="FR">France</option> <option value="GF">French Guiana</option> <option value="PF">French Polynesia</option> <option value="TF">French Southern Territories</option> <option value="GA">Gabon</option> <option value="GM">Gambia</option> <option value="GE">Georgia</option> <option value="DE">Germany</option> <option value="GH">Ghana</option> <option value="GI">Gibraltar</option> <option value="GR">Greece</option> <option value="GL">Greenland</option> <option value="GD">Grenada</option> <option value="GP">Guadeloupe</option> <option value="GU">Guam</option> <option value="GT">Guatemala</option> <option value="XC">Guernsey</option> <option value="GG">Guernsey</option> <option value="GN">Guinea</option> <option value="GW">Guinea-Bissau</option> <option value="GY">Guyana</option> <option value="HT">Haiti</option> <option value="HM">Heard Island and McDonald Islands</option> <option value="HN">Honduras</option> <option value="HK">Hong Kong SAR, China</option> <option value="HU">Hungary</option> <option value="IS">Iceland</option> <option value="IN">India</option> <option value="ID">Indonesia</option> <option value="IQ">Iraq</option> <option value="IE">Ireland</option> <option value="IM">Isle of Man</option> <option value="IL">Israel</option> <option value="IT">Italy</option> <option value="JM">Jamaica</option> <option value="JP">Japan</option> <option value="XD">Jersey</option> <option value="JE">Jersey</option> <option value="JO">Jordan</option> <option value="KZ">Kazakhstan</option> <option value="KE">Kenya</option> <option value="KI">Kiribati</option> <option value="XK">Kosovo</option> <option value="KW">Kuwait</option> <option value="KG">Kyrgyzstan</option> <option value="LA">Laos</option> <option value="LV">Latvia</option> <option value="LB">Lebanon</option> <option value="LS">Lesotho</option> <option value="LR">Liberia</option> <option value="LY">Libya</option> <option value="LI">Liechtenstein</option> <option value="LT">Lithuania</option> <option value="LU">Luxembourg</option> <option value="MO">Macau SAR, China</option> <option value="MK">Macedonia</option> <option value="MG">Madagascar</option> <option value="MW">Malawi</option> <option value="MY">Malaysia</option> <option value="MV">Maldives</option> <option value="ML">Mali</option> <option value="MT">Malta</option> <option value="MH">Marshall Islands</option> <option value="MQ">Martinique</option> <option value="MR">Mauritania</option> <option value="MU">Mauritius</option> <option value="YT">Mayotte</option> <option value="MX">Mexico</option> <option value="FM">Micronesia</option> <option value="MD">Moldova</option> <option value="MC">Monaco</option> <option value="MN">Mongolia</option> <option value="ME">Montenegro</option> <option value="MS">Montserrat</option> <option value="MA">Morocco</option> <option value="MZ">Mozambique</option> <option value="MM">Myanmar</option> <option value="NA">Namibia</option> <option value="NR">Nauru</option> <option value="NP">Nepal</option> <option value="NL">Netherlands</option> <option value="NC">New Caledonia</option> <option value="NZ">New Zealand</option> <option value="NI">Nicaragua</option> <option value="NE">Niger</option> <option value="NG">Nigeria</option> <option value="NU">Niue</option> <option value="NF">Norfolk Island</option> <option value="MP">Northern Marianas</option> <option value="NO">Norway</option> <option value="OM">Oman</option> <option value="PK">Pakistan</option> <option value="PW">Palau</option> <option value="PS">Palestinian Territory - Occupied</option> <option value="PA">Panama</option> <option value="PG">Papua New Guinea</option> <option value="PY">Paraguay</option> <option value="PE">Peru</option> <option value="PH">Philippines</option> <option value="PN">Pitcairn</option> <option value="PL">Poland</option> <option value="PT">Portugal</option> <option value="PR">Puerto Rico</option> <option value="QA">Qatar</option> <option value="RE">Reunion</option> <option value="RO">Romania</option> <option value="RU">Russia</option> <option value="RW">Rwanda</option> <option value="BL">Saint Barthélemy</option> <option value="MF">Saint Martin (French part)</option> <option value="PM">Saint Pierre and Miquelon</option> <option value="VC">Saint Vincent and the Grenadines</option> <option value="WS">Samoa</option> <option value="SM">San Marino</option> <option value="ST">Sao Tome and Principe</option> <option value="SA">Saudi Arabia</option> <option value="SN">Senegal</option> <option value="RS">Serbia</option> <option value="SC">Seychelles</option> <option value="SL">Sierra Leone</option> <option value="SG">Singapore</option> <option value="SK">Slovakia</option> <option value="SI">Slovenia</option> <option value="SB">Solomon Islands</option> <option value="SO">Somalia</option> <option value="ZA">South Africa</option> <option value="GS">South Georgia and the South Sandwich Islands</option> <option value="KR">South Korea</option> <option value="ES">Spain</option> <option value="LK">Sri Lanka</option> <option value="SH">St. Helena</option> <option value="KN">St. Kitts</option> <option value="LC">St. Lucia</option> <option value="SR">Suriname</option> <option value="SJ">Svalbard and Jan Mayen</option> <option value="SZ">Swaziland</option> <option value="SE">Sweden</option> <option value="CH">Switzerland</option> <option value="TW">Taiwan</option> <option value="TJ">Tajikistan</option> <option value="TZ">Tanzania - United Republic of</option> <option value="TH">Thailand</option> <option value="TL">Timor-Leste</option> <option value="TG">Togo</option> <option value="TK">Tokelau</option> <option value="TO">Tonga</option> <option value="TT">Trinidad and Tobago</option> <option value="TN">Tunisia</option> <option value="TR">Turkey</option> <option value="TM">Turkmenistan</option> <option value="TC">Turks and Caicos Islands</option> <option value="TV">Tuvalu</option> <option value="UG">Uganda</option> <option value="UA">Ukraine</option> <option value="AE">United Arab Emirates</option> <option value="UK">United Kingdom</option> <option value="GB">United Kingdom</option> <option value="US">United States</option> <option value="UM">United States Minor Outlying Islands</option> <option value="UY">Uruguay</option> <option value="VI">US Virgin Islands</option> <option value="UZ">Uzbekistan</option> <option value="VU">Vanuatu</option> <option value="VA">Vatican City</option> <option value="VE">Venezuela</option> <option value="VN">Vietnam</option> <option value="WF">Wallis and Futuna</option> <option value="EH">Western Sahara</option> <option value="YE">Yemen</option> <option value="ZM">Zambia</option> <option value="ZW">Zimbabwe</option> <option value="XX">Other</option> </select> </div> <span class="mandatory-field" v-bind:class="{'is-hidden': !validation.country.hasError}"> Required field </span> </div> </div> <div class="field"> <label class="label">Functional role</label> <div class="select is-fullwidth"> <select class="is-radiusless" v-model="editProfile.title" ref="title" :disabled="editProfile.isInternalUser"> <option value="">Select functional role</option> <option v-for="title in titleList" :value="title.id">{{title.translatedTitles[locale] || title.title}}</option> </select> </div> </div> <!-- completeProfile's Industry Dropdown--> <div class="field-body"> <div class="field"> <label class="label">Industry</label> <div class="select is-fullwidth"> <select class="is-radiusless" v-model="editProfile.industry" @change="validateIndustry" ref="industry"> <option value="">Select industry</option> <option v-for="industry in industryList" :value="industry.id">{{industry.translatedTitles[editProfile.locale] || industry.title}}</option> </select> </div> </div> </div> </div> <div class="column is-6 is-mobile"> <div class="field-body"> <div class="field"> <label class="label" for="company">Company*</label> <div class="control"> <input class="input is-shadowless is-radiusless" type="text" disabled v-model="editProfile.company" id="edit-profile-company" @blur="validateCompany" placeholder="Company name"/> </div> <span class="mandatory-field" v-bind:class="{'is-hidden': !validation.company.hasError}"> Company name must be at least two characters long </span> </div> </div> <div class="field-body"> <div class="field"> <div class="control"> <span class="field-body-title">Newsletter (optional)</span> <div class="remember-me"> <label class="check"> <span class="profile-terms">Yes, subscribe to the newsletter, and member firms of the PwC network can email me about products, services, insights, and events. </span> <input type="checkbox" v-model="editProfile.subscribeToWeeklyNewsLetter"/> <span class="checkmark"></span> </label> </div> </div> </div> </div> <div v-if="isCompleteProfile" class="field-body"> <div class="field"> <div class="control"> <span class="field-body-title">Terms and Conditions*</span> <div class="remember-me"> <label class="check"> <span class="profile-terms"> By providing your details and checking the box, you acknowledge you have read the <a href="/us/en/privacy.html" target="_blank">Privacy Statement</a> and <a href="https://productcentral.products.pwc.com/us/en/legal/terms-of-use.html" target="_blank">Terms of Use</a> (including the sections in each related to Registered Users).*</span> <input type="checkbox" v-model="editProfile.tncAccepted" @change="validateTnC"/> <span class="checkmark"></span> </label> </div> <span class="mandatory-field" v-bind:class="{'is-hidden': editProfile.tncAccepted || !config.tncAccepted.attempt}"> Required field </span> </div> </div> </div> <div class="field-body"> <div class="field"> <div class="control"> <div class="remember-me"> <label class="check"> <img src='/etc.clientlibs/pwc-madison/clientlibs/clientlib-site-vp/resources/images/orange_info_icon.svg' class='i-icon'/> <span class="profile-terms">The following fields are not editable on this screen: First Name, Last Name, Company, and Country or Region. Please reach out to <a href="mailto:gbl_md_l2_support@pwc.com;"> gbl_md_l2_support@pwc.com</a> if you need any assistance modifying these fields. <br /><br /><br />Click <a href="https://privacyportal-eu-cdn.onetrust.com/dsarwebform/f13f2198-97ab-4c25-a5cd-0fca8ada2e21/eb60a416-648e-47a1-914f-4dc7fba2ce27.html"> here</a> to request deletion of your account. </span> </label> </div> </div> </div> </div> </div> </div> <div class="columns pagenumber"> <div class="column is-full"> <p class="page-numbers is-hidden-mobile is-marginless"> <span>1 of 2</span></p> </div> </div> <div class="columns footer-buttons is-marginless"> <div class="column is-grouped is-paddingless"> <div class="field-body"> <div class="control"> <button class="button is-outlined is-radiusless is-uppercase save-exit" type="button" @click="saveEditProfile(true)" :disabled="buttonDisabled" aria-label="Save and exit"> <span class="is-small">Save and exit</span> </button> <!-- This is else for Handling of Continue Button Click--> <button id="pageOneContinue" class="button next is-outlined is-radiusless is-uppercase slick-arrow" type="button" aria-disabled="false" style="" :disabled="buttonDisabled" @click="saveEditProfile(false)" aria-label="Continue">Continue</button> <span class="cancel-button-mobile"> <button class="button cancel-button is-radiusless is-shadowless is-uppercase no-border" type="button" @click="cancelModal" aria-label="Cancel">Cancel</button> </span> </div> </div> </div> </div> </fieldset> <fieldset class="content is-marginless jquery-step2 body show-account-menu current" id="editPreferencesTerritoryLanguage" role="tabpanel" aria-labelledby="editProfile-h-1" aria-hidden="false" style="left: 0px;"> <script> function getTerritoryMap() { var madisonTerritoryMap = JSON .parse('{\x22ca\x22:{\x22territoryCode\x22:\x22ca\x22,\x22territoryName\x22:\x22Canada\x22,\x22countries\x22:[\x22CA\x22],\x22defaultLocale\x22:\x22en_ca\x22,\x22localeToLanguageMap\x22:{\x22fr_ca\x22:{\x22langTitle\x22:\x22French (FR)\x22,\x22code\x22:\x22fr\x22,\x22locale\x22:\x22fr_ca\x22,\x22searchAndPromoteID\x22:\x22sp10056c2e\x22,\x22displayLanguage\x22:\x22French\x22,\x22displayLanguageI18nKey\x22:\x22Language_CA_FR\x22,\x22displayOrder\x22:3,\x22homePagePath\x22:\x22\/ca\/fr.html\x22,\x22hideLanguage\x22:false},\x22en_ca\x22:{\x22langTitle\x22:\x22English (CA)\x22,\x22code\x22:\x22en\x22,\x22locale\x22:\x22en_ca\x22,\x22searchAndPromoteID\x22:\x22sp10056c2e\x22,\x22displayLanguage\x22:\x22English\x22,\x22displayLanguageI18nKey\x22:\x22Language_CA_EN\x22,\x22displayOrder\x22:2,\x22homePagePath\x22:\x22\/ca\/en.html\x22,\x22hideLanguage\x22:false}},\x22cookieEnabled\x22:\x22false\x22,\x22twitterShare\x22:\x22true\x22,\x22linkedinShare\x22:\x22true\x22,\x22termsAndConditionsVersion\x22:\x221.0\x22,\x22dateFormat\x22:\x22dd MMM yyyy\x22,\x22designation\x22:\x22\x22,\x22contentTypeSortingEnabled\x22:false},\x22gx\x22:{\x22territoryCode\x22:\x22gx\x22,\x22territoryName\x22:\x22Global\x22,\x22countries\x22:[],\x22defaultLocale\x22:\x22en_gx\x22,\x22localeToLanguageMap\x22:{\x22en_gx\x22:{\x22langTitle\x22:\x22English (GX)\x22,\x22code\x22:\x22en\x22,\x22locale\x22:\x22en_gx\x22,\x22searchAndPromoteID\x22:\x22sp10056c27\x22,\x22displayLanguage\x22:\x22English\x22,\x22displayLanguageI18nKey\x22:\x22Language_GX_EN\x22,\x22displayOrder\x22:7,\x22hideLanguage\x22:false}},\x22cookieEnabled\x22:\x22false\x22,\x22twitterShare\x22:\x22true\x22,\x22linkedinShare\x22:\x22true\x22,\x22termsAndConditionsVersion\x22:\x221.0\x22,\x22dateFormat\x22:\x22dd MMM yyyy\x22,\x22designation\x22:\x22\x22,\x22contentTypeSortingEnabled\x22:false},\x22jp\x22:{\x22territoryCode\x22:\x22jp\x22,\x22territoryName\x22:\x22Japan\x22,\x22countries\x22:[\x22JP\x22],\x22defaultLocale\x22:\x22ja_jp\x22,\x22localeToLanguageMap\x22:{\x22ja_jp\x22:{\x22langTitle\x22:\x22Japanese (JP)\x22,\x22code\x22:\x22ja\x22,\x22locale\x22:\x22ja_jp\x22,\x22searchAndPromoteID\x22:\x22sp1004f9da\x22,\x22displayLanguage\x22:\x22Japanese\x22,\x22displayLanguageI18nKey\x22:\x22Language_JP_JA\x22,\x22displayOrder\x22:9,\x22homePagePath\x22:\x22\/jp\/ja.html\x22,\x22hideLanguage\x22:false}},\x22cookieEnabled\x22:\x22false\x22,\x22twitterShare\x22:\x22true\x22,\x22linkedinShare\x22:\x22true\x22,\x22termsAndConditionsVersion\x22:\x221.0\x22,\x22dateFormat\x22:\x22yyyy\\u0027年\\u0027MM\\u0027月\\u0027dd\\u0027日\\u0027\x22,\x22designation\x22:\x22\x22,\x22contentTypeSortingEnabled\x22:false},\x22rm\x22:{\x22territoryCode\x22:\x22rm\x22,\x22territoryName\x22:\x22Remediation\x22,\x22countries\x22:[],\x22defaultLocale\x22:\x22en_gx\x22,\x22localeToLanguageMap\x22:{\x22en_rm\x22:{\x22langTitle\x22:\x22English RM\x22,\x22code\x22:\x22en\x22,\x22locale\x22:\x22en_rm\x22,\x22searchAndPromoteID\x22:\x22sp10056c27\x22,\x22displayLanguage\x22:\x22English\x22,\x22displayLanguageI18nKey\x22:\x22Language_RM_EN\x22,\x22displayOrder\x22:7,\x22hideLanguage\x22:true},\x22fr_rm\x22:{\x22langTitle\x22:\x22French RM\x22,\x22code\x22:\x22fr\x22,\x22locale\x22:\x22fr_rm\x22,\x22searchAndPromoteID\x22:\x22sp10056c27\x22,\x22displayLanguage\x22:\x22French\x22,\x22displayLanguageI18nKey\x22:\x22Language_RM_FR\x22,\x22displayOrder\x22:7,\x22hideLanguage\x22:true}},\x22cookieEnabled\x22:\x22false\x22,\x22twitterShare\x22:\x22true\x22,\x22linkedinShare\x22:\x22true\x22,\x22termsAndConditionsVersion\x22:\x221.0\x22,\x22dateFormat\x22:\x22dd MMM yyyy\x22,\x22designation\x22:\x22\x22,\x22contentTypeSortingEnabled\x22:false},\x22uk\x22:{\x22territoryCode\x22:\x22uk\x22,\x22territoryName\x22:\x22United Kingdom\x22,\x22countries\x22:[\x22UK\x22,\x22GB\x22],\x22defaultLocale\x22:\x22en_uk\x22,\x22localeToLanguageMap\x22:{\x22en_gb\x22:{\x22langTitle\x22:\x22English (UK)\x22,\x22code\x22:\x22en\x22,\x22locale\x22:\x22en_gb\x22,\x22searchAndPromoteID\x22:\x22sp10056c2a\x22,\x22displayLanguage\x22:\x22English\x22,\x22displayLanguageI18nKey\x22:\x22Language_UK_EN\x22,\x22displayOrder\x22:13,\x22hideLanguage\x22:false}},\x22cookieEnabled\x22:\x22false\x22,\x22twitterShare\x22:\x22true\x22,\x22linkedinShare\x22:\x22true\x22,\x22termsAndConditionsVersion\x22:\x221.0\x22,\x22dateFormat\x22:\x22dd MMM yyyy\x22,\x22designation\x22:\x22\x22,\x22contentTypeSortingEnabled\x22:false},\x22us\x22:{\x22territoryCode\x22:\x22us\x22,\x22territoryName\x22:\x22United States\x22,\x22countries\x22:[\x22US\x22,\x22PR\x22,\x22VI\x22],\x22defaultLocale\x22:\x22en_us\x22,\x22localeToLanguageMap\x22:{\x22en_us\x22:{\x22langTitle\x22:\x22English (US)\x22,\x22code\x22:\x22en\x22,\x22locale\x22:\x22en_us\x22,\x22searchAndPromoteID\x22:\x22sp10051001\x22,\x22displayLanguage\x22:\x22English\x22,\x22displayLanguageI18nKey\x22:\x22Language_US_EN\x22,\x22displayOrder\x22:14,\x22hideLanguage\x22:false}},\x22helpLink\x22:\x22\/content\/pwc\u002Dmadison\/us\/en.html\x22,\x22cookieEnabled\x22:\x22false\x22,\x22twitterShare\x22:\x22true\x22,\x22linkedinShare\x22:\x22true\x22,\x22termsAndConditionsVersion\x22:\x221.0\x22,\x22dateFormat\x22:\x22dd MMM yyyy\x22,\x22designation\x22:\x22\x22,\x22contentTypeSortingEnabled\x22:true}}'); return madisonTerritoryMap; }; function getCountryToTerritoryMap() { var madisonTerritoryMap = JSON .parse('{\x22PR\x22:{\x22territoryCode\x22:\x22us\x22,\x22territoryName\x22:\x22United States\x22,\x22countries\x22:[\x22US\x22,\x22PR\x22,\x22VI\x22],\x22defaultLocale\x22:\x22en_us\x22,\x22localeToLanguageMap\x22:{\x22en_us\x22:{\x22langTitle\x22:\x22English (US)\x22,\x22code\x22:\x22en\x22,\x22locale\x22:\x22en_us\x22,\x22searchAndPromoteID\x22:\x22sp10051001\x22,\x22displayLanguage\x22:\x22English\x22,\x22displayLanguageI18nKey\x22:\x22Language_US_EN\x22,\x22displayOrder\x22:14,\x22hideLanguage\x22:false}},\x22helpLink\x22:\x22\/content\/pwc\u002Dmadison\/us\/en.html\x22,\x22cookieEnabled\x22:\x22false\x22,\x22twitterShare\x22:\x22true\x22,\x22linkedinShare\x22:\x22true\x22,\x22termsAndConditionsVersion\x22:\x221.0\x22,\x22dateFormat\x22:\x22dd MMM yyyy\x22,\x22designation\x22:\x22\x22,\x22contentTypeSortingEnabled\x22:true},\x22VI\x22:{\x22territoryCode\x22:\x22us\x22,\x22territoryName\x22:\x22United States\x22,\x22countries\x22:[\x22US\x22,\x22PR\x22,\x22VI\x22],\x22defaultLocale\x22:\x22en_us\x22,\x22localeToLanguageMap\x22:{\x22en_us\x22:{\x22langTitle\x22:\x22English (US)\x22,\x22code\x22:\x22en\x22,\x22locale\x22:\x22en_us\x22,\x22searchAndPromoteID\x22:\x22sp10051001\x22,\x22displayLanguage\x22:\x22English\x22,\x22displayLanguageI18nKey\x22:\x22Language_US_EN\x22,\x22displayOrder\x22:14,\x22hideLanguage\x22:false}},\x22helpLink\x22:\x22\/content\/pwc\u002Dmadison\/us\/en.html\x22,\x22cookieEnabled\x22:\x22false\x22,\x22twitterShare\x22:\x22true\x22,\x22linkedinShare\x22:\x22true\x22,\x22termsAndConditionsVersion\x22:\x221.0\x22,\x22dateFormat\x22:\x22dd MMM yyyy\x22,\x22designation\x22:\x22\x22,\x22contentTypeSortingEnabled\x22:true},\x22UK\x22:{\x22territoryCode\x22:\x22uk\x22,\x22territoryName\x22:\x22United Kingdom\x22,\x22countries\x22:[\x22UK\x22,\x22GB\x22],\x22defaultLocale\x22:\x22en_uk\x22,\x22localeToLanguageMap\x22:{\x22en_gb\x22:{\x22langTitle\x22:\x22English (UK)\x22,\x22code\x22:\x22en\x22,\x22locale\x22:\x22en_gb\x22,\x22searchAndPromoteID\x22:\x22sp10056c2a\x22,\x22displayLanguage\x22:\x22English\x22,\x22displayLanguageI18nKey\x22:\x22Language_UK_EN\x22,\x22displayOrder\x22:13,\x22hideLanguage\x22:false}},\x22cookieEnabled\x22:\x22false\x22,\x22twitterShare\x22:\x22true\x22,\x22linkedinShare\x22:\x22true\x22,\x22termsAndConditionsVersion\x22:\x221.0\x22,\x22dateFormat\x22:\x22dd MMM yyyy\x22,\x22designation\x22:\x22\x22,\x22contentTypeSortingEnabled\x22:false},\x22JP\x22:{\x22territoryCode\x22:\x22jp\x22,\x22territoryName\x22:\x22Japan\x22,\x22countries\x22:[\x22JP\x22],\x22defaultLocale\x22:\x22ja_jp\x22,\x22localeToLanguageMap\x22:{\x22ja_jp\x22:{\x22langTitle\x22:\x22Japanese (JP)\x22,\x22code\x22:\x22ja\x22,\x22locale\x22:\x22ja_jp\x22,\x22searchAndPromoteID\x22:\x22sp1004f9da\x22,\x22displayLanguage\x22:\x22Japanese\x22,\x22displayLanguageI18nKey\x22:\x22Language_JP_JA\x22,\x22displayOrder\x22:9,\x22homePagePath\x22:\x22\/jp\/ja.html\x22,\x22hideLanguage\x22:false}},\x22cookieEnabled\x22:\x22false\x22,\x22twitterShare\x22:\x22true\x22,\x22linkedinShare\x22:\x22true\x22,\x22termsAndConditionsVersion\x22:\x221.0\x22,\x22dateFormat\x22:\x22yyyy\\u0027年\\u0027MM\\u0027月\\u0027dd\\u0027日\\u0027\x22,\x22designation\x22:\x22\x22,\x22contentTypeSortingEnabled\x22:false},\x22GB\x22:{\x22territoryCode\x22:\x22uk\x22,\x22territoryName\x22:\x22United Kingdom\x22,\x22countries\x22:[\x22UK\x22,\x22GB\x22],\x22defaultLocale\x22:\x22en_uk\x22,\x22localeToLanguageMap\x22:{\x22en_gb\x22:{\x22langTitle\x22:\x22English (UK)\x22,\x22code\x22:\x22en\x22,\x22locale\x22:\x22en_gb\x22,\x22searchAndPromoteID\x22:\x22sp10056c2a\x22,\x22displayLanguage\x22:\x22English\x22,\x22displayLanguageI18nKey\x22:\x22Language_UK_EN\x22,\x22displayOrder\x22:13,\x22hideLanguage\x22:false}},\x22cookieEnabled\x22:\x22false\x22,\x22twitterShare\x22:\x22true\x22,\x22linkedinShare\x22:\x22true\x22,\x22termsAndConditionsVersion\x22:\x221.0\x22,\x22dateFormat\x22:\x22dd MMM yyyy\x22,\x22designation\x22:\x22\x22,\x22contentTypeSortingEnabled\x22:false},\x22US\x22:{\x22territoryCode\x22:\x22us\x22,\x22territoryName\x22:\x22United States\x22,\x22countries\x22:[\x22US\x22,\x22PR\x22,\x22VI\x22],\x22defaultLocale\x22:\x22en_us\x22,\x22localeToLanguageMap\x22:{\x22en_us\x22:{\x22langTitle\x22:\x22English (US)\x22,\x22code\x22:\x22en\x22,\x22locale\x22:\x22en_us\x22,\x22searchAndPromoteID\x22:\x22sp10051001\x22,\x22displayLanguage\x22:\x22English\x22,\x22displayLanguageI18nKey\x22:\x22Language_US_EN\x22,\x22displayOrder\x22:14,\x22hideLanguage\x22:false}},\x22helpLink\x22:\x22\/content\/pwc\u002Dmadison\/us\/en.html\x22,\x22cookieEnabled\x22:\x22false\x22,\x22twitterShare\x22:\x22true\x22,\x22linkedinShare\x22:\x22true\x22,\x22termsAndConditionsVersion\x22:\x221.0\x22,\x22dateFormat\x22:\x22dd MMM yyyy\x22,\x22designation\x22:\x22\x22,\x22contentTypeSortingEnabled\x22:true},\x22CA\x22:{\x22territoryCode\x22:\x22ca\x22,\x22territoryName\x22:\x22Canada\x22,\x22countries\x22:[\x22CA\x22],\x22defaultLocale\x22:\x22en_ca\x22,\x22localeToLanguageMap\x22:{\x22fr_ca\x22:{\x22langTitle\x22:\x22French (FR)\x22,\x22code\x22:\x22fr\x22,\x22locale\x22:\x22fr_ca\x22,\x22searchAndPromoteID\x22:\x22sp10056c2e\x22,\x22displayLanguage\x22:\x22French\x22,\x22displayLanguageI18nKey\x22:\x22Language_CA_FR\x22,\x22displayOrder\x22:3,\x22homePagePath\x22:\x22\/ca\/fr.html\x22,\x22hideLanguage\x22:false},\x22en_ca\x22:{\x22langTitle\x22:\x22English (CA)\x22,\x22code\x22:\x22en\x22,\x22locale\x22:\x22en_ca\x22,\x22searchAndPromoteID\x22:\x22sp10056c2e\x22,\x22displayLanguage\x22:\x22English\x22,\x22displayLanguageI18nKey\x22:\x22Language_CA_EN\x22,\x22displayOrder\x22:2,\x22homePagePath\x22:\x22\/ca\/en.html\x22,\x22hideLanguage\x22:false}},\x22cookieEnabled\x22:\x22false\x22,\x22twitterShare\x22:\x22true\x22,\x22linkedinShare\x22:\x22true\x22,\x22termsAndConditionsVersion\x22:\x221.0\x22,\x22dateFormat\x22:\x22dd MMM yyyy\x22,\x22designation\x22:\x22\x22,\x22contentTypeSortingEnabled\x22:false}}'); return madisonTerritoryMap; } function getDefaultTerritoryCode() { return 'gx'; } function getDefaultLocale() { return 'en_gx'; } function getLocale() { return $('input[name="pageLocale"]').val() !== '' ? $('input[name="pageLocale"]').val() : getDefaultLocale(); } </script> <div class="columns profile-header-block"> <div class="column is-full"> <h2 class="title is-1">Preferences</h2> <p class="title-description">You can set the default content filter to expand search across territories.</p> </div> </div> <div class="columns field-top-margin mobile-bottom-border"> <madison-columns v-on:change-selected="validateCountries" v-on:set-primary="setPrimary" v-bind:title="'Country or region'" v-bind:column-list="territoryList" v-bind:language-list="languageList" v-bind:property-name="'territoryName'" v-bind:column-width="'8'" v-bind:property-value="'territoryCode'" v-bind:localelist-property-name="'localeToLanguageMap'" v-bind:langtitle-property-name="'displayLanguage'" v-bind:langtitle-property-value="'locale'" v-bind:selected-items="selectedCountries" v-bind:show-error-block="hasEditPreferencesTerritoryError" v-bind:error-message="editEditPreferencesTerritoryErrorMessage" v-bind:div-id="'preference-country-list'" v-bind:is-changed="isChanged"> </madison-columns> </div> <div class="columns pagenumber"> <div class="column is-full"> <p class="page-numbers is-hidden-mobile is-marginless"> <span>2 of 2</span></p> </div> </div> <div class="columns footer-buttons is-marginless"> <div class="column is-grouped is-paddingless"> <div class="field-body"> <div class="control"> <button class="button is-outlined is-radiusless is-uppercase save-exit" type="button" @click="saveEditPreferencesPageOne(true)" :disabled="buttonDisabled" aria-label="Save and exit"> <span class="is-small">Save and exit</span> </button> <button class="button previous is-radiusless is-shadowless is-uppercase no-border" type="button" :disabled="buttonDisabled" @click="previous" aria-label="Previous">Previous</button> <a class="cancel-button-mobile"> <button class="button cancel-button is-radiusless is-shadowless is-uppercase no-border userreg-modal-close" type="button">Cancel</button> </a> </div> </div> </div> </div> </fieldset> </div> </form> </div> <button class="modal-close is-large edit-modal-close" aria-label="Close"></button> </div> <!-- include gated content modal screen --> <div class="gated-content-modal"> </div> <!-- include external redirect modal screen --> <div id="extDom" class="ne-modal-container redirect-modal" style="opacity: 0;" data-informDomain="https://inform.pwc.com" data-territories="gx,uk" data-i18n-message="After you have reviewed the content, select your territory. If your territory is not listed, please select &#39;Global&#39;."> <span class="close-neModal" aria-label="close modal">&#10005;</span> <div class="ne-modal-body"> <div class="ne-modal-content"> <p>Welcome to Viewpoint, the new platform that replaces Inform. Once you have viewed this piece of content, to ensure you can access the content most relevant to you, please confirm your territory.</p> </div> <button class="close-neModal" aria-label="continue">Continue</button> </div> </div> <!-- include favorite List modals --> <div id="favorite-list-controller" data-limit="10"> <div class="modal modal-favorite-limit simple-modal"> <div class="modal-background"></div> <div class="modal-content"> <h2>Viewpoint allows you to save up to 25 favorites.</h2> <p class="modal-subtitle">Consider removing one of your current favorites in order to to add a new one.</p> <div class="modal-buttons"> <a href="/us/en/favorite-list.html" class="button confirm-remove">Go to favorites</a> <button class="userreg-modal-close button close-modal">Close</button> </div> </div> </div> <div class="modal modal-confirm-remove simple-modal"> <div class="modal-background"></div> <div class="modal-content"> <h2>Are you sure you would like to remove this page from your list?</h2> <div class="modal-buttons"> <a class="button confirm-remove" @click="confirmRemove">Yes</a> <button class="userreg-modal-close button close-modal">Cancel</button> </div> </div> </div> <div class="modal modal-favorite-login simple-modal"> <div class="modal-background"></div> <div class="modal-content"> <h2>Please Sign in to set this content as a favorite.</h2> <div class="modal-buttons"> <a data-href="/bin/userreg/authenticate" ref="samlAuthLoginButton" class="button sign-in">Sign in</a> <button class="userreg-modal-close button close-modal">Cancel</button> </div> </div> </div> </div> <script id="favorite-list-component-template" type="text/x-template"> <div v-if="isContentPage" class="favorites-toggle"> <div :class="{active : isUserLoggedIn && isActive}" @click.prevent="handleClick"> <span> <div class="favorite-toggle-tooltip" :class="{hidden : hasError && showError}">Add to favorites</div> <div class="favorite-toggle-error" :class="{active : hasError && showError}"><p>An error occurred, please try again.</p></div> </span> </div> </div> <div v-else class="favorites-toggle-small" :class="[isUserLoggedIn && isActive ? 'active' : '', isWhite ? 'favorites-toggle-small--white' : '']" @click.prevent="handleClick"> <div class="favorite-toggle-error" :class="{active : hasError && showError}"><p>An error occurred, please try again.</p></div> </div> </script> <!-- include license content modal screen --> <div> <a href="#animatedHybridModal" id="hybridModal" style="visiblity: hidden"></a> <div id="animatedHybridModal" style="display: none" v-bind:style="{ display: show}"> <div class="hybrid-modal-content"> <h2 class="hybrid-title has-text-centered">License Content Availability</h2> <div> <ul class="hybrid-content-list"> <li v-for="(available, license) in licenses"> <span v-if="available" class="available">Available</span> <span v-else class="unavailable" data-text="All concurrent seats are currently in use, please try again soon.">Unavailable</span> <span>{{license}}</span> </li> </ul> <div class="hybrid-button"> <a @click="closeModal" href="javascript:;" class="button is-outlined is-radiusless btn-default close-animatedHybridModal">OK</a> </div> </div> </div> </div> </div> <!-- include extend session timeout modal screen --> <a href="#timeOutWarningPopup" id="timeOutPopup" style="visiblity: hidden"></a> <div id="timeOutWarningPopup" class="" style="display: none" v-bind:style="{ display: show}"> <div @click="closeModal" class="timeoutSession-close close-timeOutWarningPopup"><span class="icon-close-popup"></span></div> <div class="timeout-popup-content"> <h2 class="timeout-title">Stay signed in</h2> <p class="timeout-text">Are you still working? Click <a @click="extendSessionTimeout" href="javascript:;"><u>here</u></a> to extend your session to continue reading our licensed content, if not, you will be automatically logged off.</p> </div> </div> <!-- include remove login session modal screen --> <div class="modal gateway-body" id="removeSessionModal"> <div class="modal-background"></div> <div class="modal-content"> <div class="gateway-modal-decor"> <div class="gateway-header external-user" style="font-size:32px;"> You are already signed in on another browser or device. </div> <div class="gateway-message"> Click <b>Continue</b> if you want to automatically close other logged in sessions and continue. If you want to manually check for other active logged in sessions first, please select <b>Cancel</b> to go back to the previous page. </div> <div class="gateway-buttons"> <button class="action-btn remove-login-continue">CONTINUE</button> <button class="action-btn remove-login-cancel">CANCEL</button> </div> <div class="gateway-message"> Need some help? <a href="mailto:us_viewpoint.support@pwc.com" class="msg-click-here">Contact us</a> </div> </div> </div> <button class="modal-close is-large remove-login-continue" aria-label="CANCEL"></button> </div> </noindex> <!-- include Country Territory Language List --> <script> function getCountryTerritoryList(){ var countryTerritoryList = JSON.parse('{\x22PR\x22:{\x22territoryCode\x22:\x22us\x22,\x22territoryName\x22:\x22United States\x22,\x22countries\x22:[\x22US\x22,\x22PR\x22,\x22VI\x22],\x22defaultLocale\x22:\x22en_us\x22,\x22localeToLanguageMap\x22:{\x22en_us\x22:{\x22langTitle\x22:\x22English (US)\x22,\x22code\x22:\x22en\x22,\x22locale\x22:\x22en_us\x22,\x22searchAndPromoteID\x22:\x22sp10051001\x22,\x22displayLanguage\x22:\x22English\x22,\x22displayLanguageI18nKey\x22:\x22Language_US_EN\x22,\x22displayOrder\x22:14,\x22hideLanguage\x22:false}},\x22helpLink\x22:\x22\/content\/pwc\u002Dmadison\/us\/en.html\x22,\x22cookieEnabled\x22:\x22false\x22,\x22twitterShare\x22:\x22true\x22,\x22linkedinShare\x22:\x22true\x22,\x22termsAndConditionsVersion\x22:\x221.0\x22,\x22dateFormat\x22:\x22dd MMM yyyy\x22,\x22designation\x22:\x22\x22,\x22contentTypeSortingEnabled\x22:true},\x22VI\x22:{\x22territoryCode\x22:\x22us\x22,\x22territoryName\x22:\x22United States\x22,\x22countries\x22:[\x22US\x22,\x22PR\x22,\x22VI\x22],\x22defaultLocale\x22:\x22en_us\x22,\x22localeToLanguageMap\x22:{\x22en_us\x22:{\x22langTitle\x22:\x22English (US)\x22,\x22code\x22:\x22en\x22,\x22locale\x22:\x22en_us\x22,\x22searchAndPromoteID\x22:\x22sp10051001\x22,\x22displayLanguage\x22:\x22English\x22,\x22displayLanguageI18nKey\x22:\x22Language_US_EN\x22,\x22displayOrder\x22:14,\x22hideLanguage\x22:false}},\x22helpLink\x22:\x22\/content\/pwc\u002Dmadison\/us\/en.html\x22,\x22cookieEnabled\x22:\x22false\x22,\x22twitterShare\x22:\x22true\x22,\x22linkedinShare\x22:\x22true\x22,\x22termsAndConditionsVersion\x22:\x221.0\x22,\x22dateFormat\x22:\x22dd MMM yyyy\x22,\x22designation\x22:\x22\x22,\x22contentTypeSortingEnabled\x22:true},\x22UK\x22:{\x22territoryCode\x22:\x22uk\x22,\x22territoryName\x22:\x22United Kingdom\x22,\x22countries\x22:[\x22UK\x22,\x22GB\x22],\x22defaultLocale\x22:\x22en_uk\x22,\x22localeToLanguageMap\x22:{\x22en_gb\x22:{\x22langTitle\x22:\x22English (UK)\x22,\x22code\x22:\x22en\x22,\x22locale\x22:\x22en_gb\x22,\x22searchAndPromoteID\x22:\x22sp10056c2a\x22,\x22displayLanguage\x22:\x22English\x22,\x22displayLanguageI18nKey\x22:\x22Language_UK_EN\x22,\x22displayOrder\x22:13,\x22hideLanguage\x22:false}},\x22cookieEnabled\x22:\x22false\x22,\x22twitterShare\x22:\x22true\x22,\x22linkedinShare\x22:\x22true\x22,\x22termsAndConditionsVersion\x22:\x221.0\x22,\x22dateFormat\x22:\x22dd MMM yyyy\x22,\x22designation\x22:\x22\x22,\x22contentTypeSortingEnabled\x22:false},\x22JP\x22:{\x22territoryCode\x22:\x22jp\x22,\x22territoryName\x22:\x22Japan\x22,\x22countries\x22:[\x22JP\x22],\x22defaultLocale\x22:\x22ja_jp\x22,\x22localeToLanguageMap\x22:{\x22ja_jp\x22:{\x22langTitle\x22:\x22Japanese (JP)\x22,\x22code\x22:\x22ja\x22,\x22locale\x22:\x22ja_jp\x22,\x22searchAndPromoteID\x22:\x22sp1004f9da\x22,\x22displayLanguage\x22:\x22Japanese\x22,\x22displayLanguageI18nKey\x22:\x22Language_JP_JA\x22,\x22displayOrder\x22:9,\x22homePagePath\x22:\x22\/jp\/ja.html\x22,\x22hideLanguage\x22:false}},\x22cookieEnabled\x22:\x22false\x22,\x22twitterShare\x22:\x22true\x22,\x22linkedinShare\x22:\x22true\x22,\x22termsAndConditionsVersion\x22:\x221.0\x22,\x22dateFormat\x22:\x22yyyy\\u0027年\\u0027MM\\u0027月\\u0027dd\\u0027日\\u0027\x22,\x22designation\x22:\x22\x22,\x22contentTypeSortingEnabled\x22:false},\x22GB\x22:{\x22territoryCode\x22:\x22uk\x22,\x22territoryName\x22:\x22United Kingdom\x22,\x22countries\x22:[\x22UK\x22,\x22GB\x22],\x22defaultLocale\x22:\x22en_uk\x22,\x22localeToLanguageMap\x22:{\x22en_gb\x22:{\x22langTitle\x22:\x22English (UK)\x22,\x22code\x22:\x22en\x22,\x22locale\x22:\x22en_gb\x22,\x22searchAndPromoteID\x22:\x22sp10056c2a\x22,\x22displayLanguage\x22:\x22English\x22,\x22displayLanguageI18nKey\x22:\x22Language_UK_EN\x22,\x22displayOrder\x22:13,\x22hideLanguage\x22:false}},\x22cookieEnabled\x22:\x22false\x22,\x22twitterShare\x22:\x22true\x22,\x22linkedinShare\x22:\x22true\x22,\x22termsAndConditionsVersion\x22:\x221.0\x22,\x22dateFormat\x22:\x22dd MMM yyyy\x22,\x22designation\x22:\x22\x22,\x22contentTypeSortingEnabled\x22:false},\x22US\x22:{\x22territoryCode\x22:\x22us\x22,\x22territoryName\x22:\x22United States\x22,\x22countries\x22:[\x22US\x22,\x22PR\x22,\x22VI\x22],\x22defaultLocale\x22:\x22en_us\x22,\x22localeToLanguageMap\x22:{\x22en_us\x22:{\x22langTitle\x22:\x22English (US)\x22,\x22code\x22:\x22en\x22,\x22locale\x22:\x22en_us\x22,\x22searchAndPromoteID\x22:\x22sp10051001\x22,\x22displayLanguage\x22:\x22English\x22,\x22displayLanguageI18nKey\x22:\x22Language_US_EN\x22,\x22displayOrder\x22:14,\x22hideLanguage\x22:false}},\x22helpLink\x22:\x22\/content\/pwc\u002Dmadison\/us\/en.html\x22,\x22cookieEnabled\x22:\x22false\x22,\x22twitterShare\x22:\x22true\x22,\x22linkedinShare\x22:\x22true\x22,\x22termsAndConditionsVersion\x22:\x221.0\x22,\x22dateFormat\x22:\x22dd MMM yyyy\x22,\x22designation\x22:\x22\x22,\x22contentTypeSortingEnabled\x22:true},\x22CA\x22:{\x22territoryCode\x22:\x22ca\x22,\x22territoryName\x22:\x22Canada\x22,\x22countries\x22:[\x22CA\x22],\x22defaultLocale\x22:\x22en_ca\x22,\x22localeToLanguageMap\x22:{\x22fr_ca\x22:{\x22langTitle\x22:\x22French (FR)\x22,\x22code\x22:\x22fr\x22,\x22locale\x22:\x22fr_ca\x22,\x22searchAndPromoteID\x22:\x22sp10056c2e\x22,\x22displayLanguage\x22:\x22French\x22,\x22displayLanguageI18nKey\x22:\x22Language_CA_FR\x22,\x22displayOrder\x22:3,\x22homePagePath\x22:\x22\/ca\/fr.html\x22,\x22hideLanguage\x22:false},\x22en_ca\x22:{\x22langTitle\x22:\x22English (CA)\x22,\x22code\x22:\x22en\x22,\x22locale\x22:\x22en_ca\x22,\x22searchAndPromoteID\x22:\x22sp10056c2e\x22,\x22displayLanguage\x22:\x22English\x22,\x22displayLanguageI18nKey\x22:\x22Language_CA_EN\x22,\x22displayOrder\x22:2,\x22homePagePath\x22:\x22\/ca\/en.html\x22,\x22hideLanguage\x22:false}},\x22cookieEnabled\x22:\x22false\x22,\x22twitterShare\x22:\x22true\x22,\x22linkedinShare\x22:\x22true\x22,\x22termsAndConditionsVersion\x22:\x221.0\x22,\x22dateFormat\x22:\x22dd MMM yyyy\x22,\x22designation\x22:\x22\x22,\x22contentTypeSortingEnabled\x22:false}}'); return countryTerritoryList; } var userRegistrationErrorMessages = { invalidName: 'Invalid', required: 'Required field', invalidEmail: 'Invalid email', internalError: 'Internal server error', genericError: 'Something went wrong. Please try again.', duplicateEmail: 'Account already exists', blacklistedDomain: 'Please log in using PwC\x27s single sign on feature on the left side of the screen. PwC email addresses cannot be used for website registration.', invalidLanguageList: 'Select at least one language per each selected country', noPrimaryTerritorySelected: 'Please set at least one country as primary country', noPrimaryLangaugeSelected: 'Please set at least one language as primary language', imageUploadFails: 'Image upload failed', acceptTncError: 'There was an error in accepting the terms and conditions request. Please retry.', } function getUserRegErrorMessage(code) { return userRegistrationErrorMessages[code]; } </script> </div> <div class="multimedia-modal aem-GridColumn aem-GridColumn--default--12"> <div id="multimedia-messages" data-continue-video-message="Continue watching" data-thank-you-video-message="Thank you for watching" data-continue-audio-message="Continue Listening" data-thank-you-audio-message="Thank you for listening"></div> <div id="multimedia-slick-prev-button" style="display: none;"> <span class='icon-caret-left'/> <div class="multimedia-list-item-details"> <div>Previous</div> <div class="prev-country-label-content-type ellipsis-line"></div> <div class="prev-content-id-content-title clamp-text" data-lines-to-clamp="4"></div> </div> </div> <div id="multimedia-slick-next-button" style="display: none;"> <span class='icon-caret-right'/> <div class="multimedia-list-item-details"> <div>Up next</div> <div class="next-country-label-content-type ellipsis-line"></div> <div class="next-content-id-content-title clamp-text" data-lines-to-clamp="4"></div> </div> </div> </div> <div class="tutorial-modal aem-GridColumn aem-GridColumn--default--12"> <img id="signin_option" class="hideslide" src="/etc.clientlibs/pwc-madison/clientlibs/clientlib-site-vp/resources/images/clear.gif" data-gif="/etc.clientlibs/pwc-madison/clientlibs/clientlib-site-vp/resources/images/tutorial/gifs/gif-homepage.gif" alt="signin option"/> <img id="menu_option" class="hideslide" src="/etc.clientlibs/pwc-madison/clientlibs/clientlib-site-vp/resources/images/clear.gif" data-gif="/etc.clientlibs/pwc-madison/clientlibs/clientlib-site-vp/resources/images/tutorial/gifs/gif-menu.gif" alt="menu option"/> <img id="suggested_option" class="hideslide" src="/etc.clientlibs/pwc-madison/clientlibs/clientlib-site-vp/resources/images/clear.gif" data-src="/etc.clientlibs/pwc-madison/clientlibs/clientlib-site-vp/resources/images/tutorial/suggested.jpg" alt="suggested option"/> <img id="contentmouse_option" class="hideslide" src="/etc.clientlibs/pwc-madison/clientlibs/clientlib-site-vp/resources/images/clear.gif" data-src="/etc.clientlibs/pwc-madison/clientlibs/clientlib-site-vp/resources/images/tutorial/contentmouse.jpg" alt="contentmouse option"/> <img id="displaycontent_option" class="hideslide" src="/etc.clientlibs/pwc-madison/clientlibs/clientlib-site-vp/resources/images/clear.gif" data-src="/etc.clientlibs/pwc-madison/clientlibs/clientlib-site-vp/resources/images/tutorial/displaycontent.jpg" alt="displaycontent option"/> <img id="contentpage_option" class="hideslide" src="/etc.clientlibs/pwc-madison/clientlibs/clientlib-site-vp/resources/images/clear.gif" data-src="/etc.clientlibs/pwc-madison/clientlibs/clientlib-site-vp/resources/images/tutorial/contentpage.jpg" alt="contentpage option"/> <img id="relatedlink_option" class="hideslide" src="/etc.clientlibs/pwc-madison/clientlibs/clientlib-site-vp/resources/images/clear.gif" data-src="/etc.clientlibs/pwc-madison/clientlibs/clientlib-site-vp/resources/images/tutorial/relatedlink.jpg" alt="relatedlink option"/> <img id="prevandafter_option" class="hideslide" src="/etc.clientlibs/pwc-madison/clientlibs/clientlib-site-vp/resources/images/clear.gif" data-src="/etc.clientlibs/pwc-madison/clientlibs/clientlib-site-vp/resources/images/tutorial/prevandafter.jpg" alt="prevandafter option"/> <img id="trending_option" class="hideslide" src="/etc.clientlibs/pwc-madison/clientlibs/clientlib-site-vp/resources/images/clear.gif" data-src="/etc.clientlibs/pwc-madison/clientlibs/clientlib-site-vp/resources/images/tutorial/trending.jpg" alt="trending option"/> <img id="searchicon_option" class="hideslide" src="/etc.clientlibs/pwc-madison/clientlibs/clientlib-site-vp/resources/images/clear.gif" data-src="/etc.clientlibs/pwc-madison/clientlibs/clientlib-site-vp/resources/images/tutorial/searchicon.jpg" alt="searchicon option"/> <img id="search_option" class="hideslide" src="/etc.clientlibs/pwc-madison/clientlibs/clientlib-site-vp/resources/images/clear.gif" data-gif="/etc.clientlibs/pwc-madison/clientlibs/clientlib-site-vp/resources/images/tutorial/gifs/gif-search.gif" alt="search option"/> <img id="feedback_option" class="hideslide" src="/etc.clientlibs/pwc-madison/clientlibs/clientlib-site-vp/resources/images/clear.gif" data-src="/etc.clientlibs/pwc-madison/clientlibs/clientlib-site-vp/resources/images/tutorial/feedback.jpg" alt="feedback option"/> <img id="end_option" class="hideslide" src="/etc.clientlibs/pwc-madison/clientlibs/clientlib-site-vp/resources/images/clear.gif" data-src="/etc.clientlibs/pwc-madison/clientlibs/clientlib-site-vp/resources/images/tutorial/endmessage.jpg" alt="end slide"/> <div class="modal sitetour_pop"> <span class="close-tutModal" aria-label="close modal">&#10005;</span> <div class="modal-background not-close"></div> <div class="modal-content"> <div class="box guide-start"> <h1>Hello and welcome to Viewpoint</h1> <p>Your go-to resource for timely and relevant accounting, auditing, reporting and business insights. Follow along as we demonstrate how to use the site</p> <div class="tutorial-btns bottomzipp has-text-centered"> <button class="btn btn-primary btn-lg end-tour" id="domeStartGuideBtn2">LEAVE TUTORIAL</button> <button class="btn btn-primary btn-lg" id="guideLanguageSelect">START TUTORIAL</button> </div> </div> <div class="box guide-start-2"> <h1>Before we start.</h1> <p>Choose your preferred language below.</p> <div class="tutorial-btns bottomzipp has-text-centered"> <button class="btn btn-primary btn-lg end-tour">LEAVE TUTORIAL</button> <button class="btn btn-primary btn-lg" id="startEnTutorial">ENGLISH</button> <button class="btn btn-primary btn-lg" id="startFrTutorial">LANGUE FRANÇAISE</button> <button class="btn btn-primary btn-lg" id="startJpTutorial">日本語</button> </div> </div> <div class="box video-container"> <div class="video-wrap"> <video width="100%" height="99%" data-jp-mp4="https://s7d1.scene7.com/is/content/pwcvpprod/VP-Japanese" data-fr-mp4="https://s7d1.scene7.com/is/content/pwcvpprod/VP-French" controls> <source type="video/mp4" class="mp4"/> Your browser does not support the video tag. </video> </div> <button class="btn btn-primary btn-lg end-tour" data-jp-leave-label="チュートリアルを終了" data-fr-leave-label="QUITTER LE TUTORIEL"> LEAVE TUTORIAL </button> </div> </div> </div> <div class="guide-overlay"></div> <div class="sitetour_arrows animated flash"> <div class="sitetour_buttons"> <button class="btn btn-primary btn-lg" id="endGuideBtn" onclick="endTour()">LEAVE TUTORIAL</button> <button class="btn btn-primary btn-lg" id="prevGuideBtn" onclick="prev()"> <span>GO TO PREVIOUS ITEM</span><span class="is-hidden-desktop">&lt;</span></button> <button class="btn btn-primary btn-lg" id="nextGuideBtn" onclick="next()"><span>GO TO NEXT ITEM</span><span class="is-hidden-desktop">&gt;</span></button> </div> <div class="sitetour_arrows_cover"> <progress class="sitetour_progress progress" value="" max=""></progress> </div> </div> </div> <!-- ---------- The Sub-topic Modal ---------- --> <div id="sidebysideview" class="modal"> <!-- Modal content --> <section id="sub-topic-details-page" class="sub-topic-details-page"> <!-- <div class="container"> --> <div class="back-sub-topic-details"> <div class="backSearchWithin"> <span class="backtodoc"><span class="icon-submit-arrow"></span>Back to the Original document</span> <span class="non-clickable-text-desktop"><span><span class="non-clickable-text-bold">This view is read only.</span> To access this content, click on <span class="non-clickable-text-bold">&quot;Go to content&quot;</span></span></span> </div> </div> <div class="sub-topic-details-box"> <!-- -----------Left Section----------- --> <div class="sub-topic-details-left"> <div class="left-title-bar title-bar"> <span class="title-bar-left-side"> </span> <span class="title-bar-right-side"> <ul class="share_icons"> <li><a href="javascript:void(0);" data-title="Copy Link" onclick="copyToClipboard();" class="icon-link link-tooltip-popout"></a></li> <li> <a href="mailto:?subject= Sharing%20content%20from%20PwC%20Viewpoint%20-%20%53%45%43%20%63%6F%6D%6D%65%6E%74%20%6C%65%74%74%65%72%73%20%E2%80%93%20%57%68%61%74%E2%80%99%73%20%74%72%65%6E%64%69%6E%67%20%69%6E%20%32%30%32%34&body= %49%20%74%68%6F%75%67%68%74%20%79%6F%75%20%77%6F%75%6C%64%20%66%69%6E%64%20%74%68%69%73%20%63%6F%6E%74%65%6E%74%20%66%72%6F%6D%20%50%77%43%20%56%69%65%77%70%6F%69%6E%74%20%69%6E%66%6F%72%6D%61%74%69%76%65%2E%20%0D%0A%0D%0A%20%53%45%43%20%63%6F%6D%6D%65%6E%74%20%6C%65%74%74%65%72%73%20%E2%80%93%20%57%68%61%74%E2%80%99%73%20%74%72%65%6E%64%69%6E%67%20%69%6E%20%32%30%32%34%20%20-%20%20https%3A%2F%2Fviewpoint.pwc.com%2Fdt%2Fus%2Fen%2Fpwc%2Fpodcasts%2Fpodcasts_US%2Fseccommentletters2024.html" title="Share via Email" aria-label="Mail" target="_blank"><span class="icon-mail"></span></a> </li> </ul> </span> </div> <div id="left-clone-content" class="left-clone-content"> <!-- Left Section Content --> <div class="sub-loader calloutloader"></div> </div> </div> <!-- -----------Middle Line----------- --> <div class="sub-topic-details-middle"> <div class="spacer-line is-hidden-mobile is-hidden-tablet-only"> <div></div> </div> </div> <!-- -----------Right Section----------- --> <div class="sub-topic-details-right"> <div class="right-title-bar title-bar"> <span class="title-bar-left-side"> </span> <span class="title-bar-right-side"> <ul class="share_icons"> <li><a href="#" id="detailBtn" title="Go to content" class="open-link"><img src="/etc.clientlibs/pwc-madison/clientlibs/clientlib-site-vp/resources/images/open-another-tab-white.svg"/></a></li> <li><a href="javascript:void(0);" data-title="Copy Link" onclick="sideBySideCopyToClipboard(this);" class="icon-link link-tooltip-popout"></a></li> </ul> </span> </div> <div id="right-clone-content" class="right-clone-content"> </div> </div> </div> <!-- </div> --> </section> </div> </div> </div> <script src="/etc.clientlibs/clientlibs/granite/jquery.min.js"></script> <script src="/etc.clientlibs/pwc-madison/clientlibs/clientlib-content-page.min.js"></script> <script src="/etc.clientlibs/pwc-madison/clientlibs/clientlib-dependencies-vp.min.js"></script> <script src="/etc.clientlibs/pwc-madison/clientlibs/clientlib-base-vp.min.js"></script> <script type="text/javascript" src="/_Incapsula_Resource?SWJIYLWA=719d34d31c8e3a6e6fffd425f7e032f3&ns=1&cb=682293983" async></script></body> </html>

Pages: 1 2 3 4 5 6 7 8 9 10