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UNITED STATES OF AMERICAbefore the SECURITIES AND EXCHANGE COMMISSIONSECURITIES EXCHANGE ACT OF 1934 Release No. 58439 / August 28, 2008, ACCOUNTING AND AUDITING ENFORCEMENT Release No. 2869 / August
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What is practice making findings and?
Practice making findings is the process of conducting research and gathering evidence to support a particular conclusion or decision.
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Individuals or organizations that need to support their conclusions or decisions with evidence are required to file practice making findings.
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The purpose of practice making findings is to provide a solid rationale for a decision, conclusion, or action.
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Practice making findings should include details on the research conducted, data analyzed, conclusions drawn, and any supporting evidence.
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