On August 28, 2025, CorpFin announced an update to its Financial Reporting Manual for a number of issues, including:

• Real estate related and miscellaneous revisions from 2020 amendments to the S-X Acquisition Rules,
• Revisions for amendments to MD&A,
• Updates for removal of the five-year selected financial data disclosure,
• Updates for changes to the quarterly supplementary financial information disclosure,
• Revisions for changes to PCAOB standards and other clarifications related to independent accountants’ involvement, and
• Other miscellaneous updates.

You can find all the details and a link to the FRM on the FRM webpage.

As always, your thoughts and comments are welcome!