SEC Comment Letter for FTI CONSULTING, (FCN) — Sep 22, 2025
FTI CONSULTING, INC
Date: Sept. 22, 2025 · CIK: 0000887936 · Accession: 0000000000-25-010327
AI Filing Summary & Sentiment
File numbers found in text: 001-14875
Letter
September 22, 2025 Brendan Keating Chief Accounting Officer FTI Consulting, Inc. 555 12th Street NW, Washington, DC 20004 Re:FTI Consulting, Inc. Form 10-K for the Fiscal Year Ended December 31, 2024 File No. 001-14875 Dear Brendan Keating: We have limited our review of your filing to the financial statements and related disclosures and have the following comment(s). Please respond to this letter within ten business days by providing the requested information or advise us as soon as possible when you will respond. If you do not believe a comment applies to your facts and circumstances, please tell us why in your response. After reviewing your response to this letter, we may have additional comments. Form 10-K for the Fiscal Year Ended December 31, 2024 Item 8: Financial Statements Notes to Consolidated Financial Statements Note 20: Segment Reporting, page 79 1.Please tell us how your disclosure complies with the requirements to disclose how the CODM uses the reported measure(s) of segment profit or loss in assessing performance and allocating resources. See ASC 280-10-50-29(f).
September 22, 2025 Page 2 In closing, we remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff. Please contact Aamira Chaudhry at 202-551-3389 or Theresa Brillant at 202-551- 3307 with any questions. Sincerely, Division of Corporation Finance Office of Trade & Services
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September 22, 2025
Brendan Keating
Chief Accounting Officer
FTI Consulting, Inc.
555 12th Street NW,
Washington, DC 20004
Re:FTI Consulting, Inc.
Form 10-K for the Fiscal Year Ended December 31, 2024
File No. 001-14875
Dear Brendan Keating:
We have limited our review of your filing to the financial statements and related
disclosures and have the following comment(s).
Please respond to this letter within ten business days by providing the requested
information or advise us as soon as possible when you will respond. If you do not believe a
comment applies to your facts and circumstances, please tell us why in your response.
After reviewing your response to this letter, we may have additional comments.
Form 10-K for the Fiscal Year Ended December 31, 2024
Item 8: Financial Statements
Notes to Consolidated Financial Statements
Note 20: Segment Reporting, page 79
1.Please tell us how your disclosure complies with the requirements to disclose how the
CODM uses the reported measure(s) of segment profit or loss in assessing
performance and allocating resources. See ASC 280-10-50-29(f).
September 22, 2025
Page 2
In closing, we remind you that the company and its management are responsible for
the accuracy and adequacy of their disclosures, notwithstanding any review, comments,
action or absence of action by the staff.
Please contact Aamira Chaudhry at 202-551-3389 or Theresa Brillant at 202-551-
3307 with any questions.
Sincerely,
Division of Corporation Finance
Office of Trade & Services