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Statement On OCA's Continued Focus On High Quality Financial Reporting In A Complex Environment, Paul Munter, SEC Acting Chief Accountant, Dec. 6, 2021

<h2><span style="font-size: small;">Introduction<a name=" ednref1" href="https://www.sec.gov/news/statement/munter-oca-2021-12-06?utm medium=email&amp;utm source=govdelivery# edn1">[1]</a></span></h2> <p><span style="font-size: small;">The events of the past year bring to mind the old saying that &ldquo;change is the only constant in life.&rdquo; Our capital markets continue to evolve and adapt in response to changes in the economic environment, investors&rsquo; needs for new types of information, and challenges related to the ongoing effects of the pandemic. Amidst these changes, the U.S. financial reporting system remains strong, largely due to the cumulative efforts of thousands of stakeholders who have exhibited resilience and adaptability, while remaining focused on the need for high quality financial reporting for the benefit of investors.</span></p> ....

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