The Office of the Chief Accountant of the SEC’s Division of Investment Management periodically issues “Dear Chief Financial Officer” letters to help registered investment companies, business development companies (BDCs), and their independent public accountants address certain accounting, auditing, financial reporting, or other related disclosure matters. The letters provide SEC staff interpretive guidance intended for certain industries, and the Chief Accountant’s office maintains an Accounting Matters Bibliography (AMB) to contain them.
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