The SEC’s Division of Examinations upcoming exam focus areas could diverge from its recently issued 2021 exam priorities letter. The 2021 letter carries over many items that were exam priorities in the prior year, as well as more concurrent compliance issues emerging from the pandemic related work from home environment. However, the new exam priorities could be amended or expanded. FrontLine’s March 4, 2021 ComplianceAlert states that the SEC’s 2021 exam priorities letter was issued prior to new Chair Gary Gensler’s arrival to the SEC and that once he is in place, the list of priorities may very well change.
See ThinkAdvisor, “Legislative, Regulatory Maneuvers in Play“
See our ComplianceAlert, “2021 SEC Examination Priorities Released”
