The SEC is a powerful federal entity set up to monitor the finances of all publicly traded companies, with the goal of protecting investors. Being in compliance with SEC regulations is both critical and topical, because the information they require can change. SEC rules govern the content, form and timing of submissions.  The stringency often goes beyond GAAP standards.

The Pine Hill Group deals in this world every day, and will advise on judgment calls such as how a transaction might be discussed in Management Discussion & Analysis (MD&A, the section of the financial report which provides an overview of the past year of operations and plans for the coming year), whether separate financial statements are needed, whether supplemental schedules are necessary, whether pro forma  matters should affect current reporting, and a myriad of other possibilities that may arise.