On August 25, 2015, the SEC's Division of Corporation Finance published an updated version of its Financial Reporting Manual. The manual has been revised to update its guidance for delinquent filers.

A summary of the revisions appears on page one of the revised manual. The revised sections are marked with the date tag "Last updated: 8/25/2015."

For more information on SEC financial reporting requirements, see Practice Note, Regulation S-X: What Lawyers Need to Know. For an overview of the sources of law and regulation of accounting, auditing and financial reporting, see Practice Note, Accounting, Auditing and Financial Reporting in the US: Governing Authorities.