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Accenture | CORRESP: CORRESP

Accenture | CORRESP: CORRESP

埃森哲 | CORRESP：信函
美股sec公告 ·  03/14 16:17
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Accenture plc has responded to the Securities and Exchange Commission (SEC) regarding comments on its Form 10-K for the fiscal year ended August 31, 2023. The SEC's letter, dated March 5, 2024, addressed to KC McClure of Accenture, highlighted the need for the company to clearly label certain financial metrics as non-GAAP measures. Specifically, the SEC pointed out that Accenture's effective tax rate and diluted earnings per share, which excluded business optimization costs and investment gain, were not clearly marked as non-GAAP. Accenture acknowledged the SEC's comments and committed to making the necessary adjustments in future filings, starting with the Quarterly Report for the period ended February 29, 2024. The company will label these metrics as 'adjusted' and provide a tabular...Show More
Accenture plc has responded to the Securities and Exchange Commission (SEC) regarding comments on its Form 10-K for the fiscal year ended August 31, 2023. The SEC's letter, dated March 5, 2024, addressed to KC McClure of Accenture, highlighted the need for the company to clearly label certain financial metrics as non-GAAP measures. Specifically, the SEC pointed out that Accenture's effective tax rate and diluted earnings per share, which excluded business optimization costs and investment gain, were not clearly marked as non-GAAP. Accenture acknowledged the SEC's comments and committed to making the necessary adjustments in future filings, starting with the Quarterly Report for the period ended February 29, 2024. The company will label these metrics as 'adjusted' and provide a tabular reconciliation of diluted earnings per share to comply with Regulation S-K Item 10(e)(1)(i) and the SEC's Compliance and Disclosure Interpretations on Non-GAAP Financial Measures. Additionally, Accenture will present the income tax effects of the non-GAAP adjustments as a separate line item with an explanatory footnote, as suggested by the SEC.
埃森哲公司已就其截至2023年8月31日财年的10-K表的评论向美国证券交易委员会（SEC）做出了回应。美国证券交易委员会于2024年3月5日致埃森哲的KC McClure的信中强调了该公司需要明确将某些财务指标标记为非公认会计准则指标。具体而言，美国证券交易委员会指出，埃森哲的有效税率和摊薄后的每股收益（不包括业务优化成本和投资收益）未被明确标记为非公认会计准则。埃森哲承认了美国证券交易委员会的评论，并承诺从截至2024年2月29日的季度报告开始，对未来的文件进行必要的调整。该公司将把这些指标标记为 “调整后”，并提供摊薄后每股收益的表格对账表，以符合S-K法规第10（e）（1）（i）条以及美国证券交易委员会关于非公认会计准则财务指标的合规和披露解释。此外，埃森哲将按照美国证券交易委员会的建议，将非公认会计准则调整的所得税影响作为一个单独的细列项目并附有解释性脚注。
埃森哲公司已就其截至2023年8月31日财年的10-K表的评论向美国证券交易委员会（SEC）做出了回应。美国证券交易委员会于2024年3月5日致埃森哲的KC McClure的信中强调了该公司需要明确将某些财务指标标记为非公认会计准则指标。具体而言，美国证券交易委员会指出，埃森哲的有效税率和摊薄后的每股收益（不包括业务优化成本和投资收益）未被明确标记为非公认会计准则。埃森哲承认了美国证券交易委员会的评论，并承诺从截至2024年2月29日的季度报告开始，对未来的文件进行必要的调整。该公司将把这些指标标记为 “调整后”，并提供摊薄后每股收益的表格对账表，以符合S-K法规第10（e）（1）（i）条以及美国证券交易委员会关于非公认会计准则财务指标的合规和披露解释。此外，埃森哲将按照美国证券交易委员会的建议，将非公认会计准则调整的所得税影响作为一个单独的细列项目并附有解释性脚注。
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