Overview
This is the one SEC Conference that provides you with the latest updates and expert guidance from current SEC and PCAOB regulators—including the SEC’s Divisions of Enforcement and Corporation Finance—plus Big 4 leaders and other experts.
In this exclusive Conference, you'll be brought up to speed on how to effectively deal with all of the new financial accounting and reporting requirements, regulations, and developments from the FASB, SEC, PCAOB, IASB, AICPA and other rulemakers. We will also discuss many of today’s hot button issues such as ESG, ransomware, calculating Non-GAAP measures, and geopolitical risks.
DAY ONE AGENDA HIGHLIGHTS • Key SEC Developments • ESG & Financial Reporting • FASB Update • Non-GAAP Measures, Metrics & Disclosures
|
DAY TWO AGENDA HIGHLIGHTS • SEC Enforcement Issues • Public Company Auditing Update • Role of AI in Financial Reporting & • Roundtable Discussion on Hot Button Issues • Internal Controls—Hot Topics • Frequently Encountered Accounting & |
LEARNING OBJECTIVE To provide financial professionals with an update on the key issues and regulations that impact the financial
accounting and reporting of listed companies.
PREREQUISITE None. ADVANCE PREPARATION None. PROGRAM LEVEL Update. NASBA FIELD OF STUDY Accounting.
DELIVERY METHOD In-Person.
Agenda
DAY ONE AGENDA
Welcome & Opening Remarks
8:45 – 9:00 AM
Key SEC Developments
9:00 – 10:30 AM
In this session, we will provide you with the up-to-the-minute information and guidance you need to successfully handle all of today's most critical SEC accounting and reporting issues, including:
• General SEC Update
• SEC Reporting in Response to Market Disruptions
– Reporting Considerations
– Lessons Learned
• SEC Financial Disclosure Rulemaking
– Beneficial Ownership Reporting
– Special Purpose Acquisition Companies (SPACs)
– Amendments to Enhance and Standardize Climate-Related Disclosures for Investors
– SEC Disclosure Considerations for China-based Operations
– Cybersecurity
– Staff Accounting Bulletins
– 10b5-1 Plans & Share Repurchases
– Recovery of Erroneously Awarded Compensation
– Pay vs. Performance
Break
10:30 – 10:40 AM
Key SEC Developments (continued)
10:40 AM – 12:25 PM
• Staff Guidance on Materiality
• SEC Comments & Trends
– MD&A
– Non-GAAP Measures
– Segment Reporting
– ASC 606, Revenue from Contracts with Customers
– Climate-related Disclosures
• Cybersecurity
• Staff Accounting Bulletins
• Legislative Update
Lunch
12:25 – 1:10 PM
ESG & Financial Reporting
1:10 – 2:40 PM
Market, investor, and key stakeholder driven interests have now given way to formal regulation of required reporting of sustainability and ESG formatted information with expanded requirements under strict deadlines. In this session, we will discuss the recently approved SEC rule from March 6, 2024 regarding climate-related disclosures that actually lags behind the timing requirements of the Corporate Sustainability Reporting Directive (CSRD) and California Rules 253 and 261. The final SEC rule applies to registrants depending on their size and scope of operations. Both CSRD and the California rules go further than the final SEC rule in terms of scope of the information being required to be reported and assured by an independent third party. This session will also focus on:
• Complying with the Final Approved SEC Rule, Corporate Sustainability Reporting Directive (CSRD)
and California Rules 253 and 261
• The Practical Considerations in Implementing the Approved Rules and Directives, and Complying
with Multiple Regulations
• The New Climate-related Financial Statement Footnote & SOXification of It
• How to Prepare for the Assurance Reports by an Independent Third Party
• The Importance of the Internal Control over Sustainability Reporting (ICSR)
Break
2:40 – 2:45 PM
FASB Update
2:45 – 4:15 PM
FASB’s recent changes will have a huge impact on business in many important areas, such as lease accounting, financial instruments, revenue recognition, business combinations, and more. This session will update you on what these changes are, including:
• Accounting Standard Updates
• FASB's Technical Agenda
• Select New Standards
• Revised Effective Dates—"Two Bucket" Approach
• Recently Issued Exposure Documents (EDs)
• Emerging Issues Task Force (EITF)
Break
4:15 – 4:20 PM
Non-GAAP Measures, Metrics & Disclosures
4:20 – 5:20 PM
While the SEC's non-GAAP measures and metrics have been around for some time, they still cause headaches for businesses when it comes to disclosures and financial statements. In this session, we will address how companies are currently applying non-GAAP guidance and metrics, and what can be done in response to SEC comment letters to avoid costly fines and penalties. Topics include:
• Non-GAAP Measures & KPIs
• SEC Staff Guidance
• Recent Comment Letter Trends
Closing Remarks
5:20 – 5:35 PM
DAY TWO AGENDA
Welcome & Opening Remarks
8:30 – 8:45 AM
SEC Enforcement Issues
8:45 – 10:15 AM
Discover the latest initiatives that the SEC's Division of Enforcement is targeting, what factors trigger investigations and enforcement actions, and the possible outcomes. You will also hear about numerous examples of enforcement situations in order to best avoid potential complications. In this session, we will cover:
• SEC Leadership & Enforcement Highlights
• Sources of Investigations
• SEC Investigation Process
• Financial Reporting & Disclosure Trends
• FCPA Trends
• Current Enforcement Trends & Developments
• Recent Cases
– Accounting and reporting
– Individual auditors and accountants
– Insider trading
• Whistleblowers
Break
10:15 – 10:20 AM
Public Company Auditing Update
10:20 – 11:20 AM
Receive updates on the most recent efforts being made by the PCAOB to protect investors and enhance audit quality for public companies. This session will cover the following areas of interest:
• Leadership & Organizational Updates
• PCAOB Agenda
• Standard-Setting Updates
– Short- and mid-term projects
– Research projects
• PCAOB Inspections
• Technology in the Audit
– Automation
– Artificial Intelligence
– Data-driven audits
– Advanced analytics
– Centralization/Service Centers
– Cybersecurity
• Risk Assessment & ICFR Reminders
• Other Current Events
Break
11:20 – 11:25 AM
Role of AI in Financial Reporting & Regulatory Compliance
11:25 AM – 12:30 PM
Artificial Intelligence (AI) has cemented itself as a foundational technology and transformative tool that is reshaping industries and ways of working. This session is designed to provide corporate finance and accounting professionals with a comprehensive understanding of AI's role and potential in their field.
• Gain a clear understanding of the concept of AI and its evolution in the finance and accounting sector,
learning about its potential to transform traditional financial processes and systems
• Analyze emerging AI use cases in finance and accounting, focusing on their practical applications
in finance and accounting
• Discuss the potential limitations, risks and challenges of AI implementation in finance and accounting
and risk mitigations through responsible AI governance
Lunch
12:30 – 1:15 PM
Roundtable Discussion on Hot Button Issues for Public Companies
1:15 – 2:45 PM
Industry, auditing, legal and other experts will discuss how public companies are dealing with:
• Geopolitical Risk & Sanctions
• Artificial Intelligence
• Clawback Rules
• Breach Disclosures
• SEC Climate Rule & CSRD, ISSB, CA SB 253
• Expanded Human Capital Disclosures
• Cybersecurity & Ransomware
Break
2:45 – 2:50 PM
Internal Controls—Hot Topics
2:50 – 3:50 PM
This session will provide an update on current trends associated with a company’s internal control environment and expectations for public companies to maintain documentation and controls based on recent guidance and enforcement actions from the SEC and PCAOB. Topics to be discussed include:
• Understanding Internal Control over Financial Reporting
• Critical Audit Matters (CAMs)
• Select SEC Topics
– Risk assessment
– Evaluation of deficiencies
– Professional skepticism
– Use of external data: disconfirming evidence
– Root cause analysis
• Integrated Risk & Assurance
• Enablement of Automation in Control Activities & Testing
Break
3:50 – 3:55 PM
Frequently Encountered Accounting & SEC Reporting Topics
3:55 – 5:10 PM
This session will focus on complex and challenging accounting and SEC reporting topics that are frequently encountered by financial accounting professionals serving public companies, including:
• Management's Discussion & Analysis (MD&A)
• Segment Reporting
• Risk Factors—Climate Change Matters
• Revenue Recognition
• Fair Value Measurements
• Exhibits, Signatures & Agreements
• Intangible Assets & Goodwill
• Contingencies
• Asset Impairment
• Inventory & Cost of Sales
• Income Taxes
• Acquisitions & Business Combinations
Closing Remarks
5:10 – 5:20 PM
Conference Ends
5:20 PM
Speakers
CURRENT REGULATORS
Robert Hirth, Senior Managing Director, Protiviti, Member, PCAOB & AICPA
Anne McKinley, Assistant Regional Director, Division of Enforcement, SEC
Erin Schneider, Regional Director, Division of Enforcement, SEC
Neil Stewart, Director of Corporate Outreach, Value Reporting Foundation & SASB
Alexander Vasilescu, Trial Unit Chief, SEC's New York Regional Office
Nikolay Vydashenko, Assistant Director, SEC's Fort Worth Regional Office
Jamie Wohlert, Assistant Chief Accountant, SEC
Kate Zoladz, Associate Regional Director, Enforcement, SEC
FORMER REGULATORS
Jim Barratt, Forensic Accountant, AlixPartners, former SEC Enforcement Accountant
Jina Choi, Partner, Securities, Enforcement & White Collar Defense, Morrison & Foerster LLP
Chris Davis, Partner, Gray Reed, former SEC Trial Lawyer
Louis Fanzini, Chief Accounting Officer & Corporate Controller, MISTRAS Group, Inc., former FASB Industry Fellow
Courtney Haseley, Of Counsel, Gibson, Dunn & Crutcher LLP
Matthew Jacques, Partner, AlixPartners
Henry Klehm III, Partner, Jones Day, formerly in the Division of Enforcement, SEC
David Korvin, Attorney, Gibson, Dunn & Crutcher LLP, formerly an Attorney at Division of Corporation Finance, SEC
Susan Markel, Managing Director, AlixPartners, former Chief Accountant, SEC
Scott Mascianica, Partner, Holland & Knight, former Assistant Regional Director, SEC's Division Of Enforcement
James Moloney, Corporate Partner, Gibson, Dunn & Crutcher LLP, former Special Counsel, Division of Corporation Finance, SEC
Brad Mroski, Managing Director, AlixPartners, former Assistant Chief Accountant, Division of SEC Enforcement, SEC
David Peavler, Partner, Jones Day, Former Regional Director for Enforcement, SEC
Susan Resley, Partner, Morgan Lewis, formerly in the Division of Enforcement, SEC
CORPORATE LEADERS, BIG 4 & OTHER MAJOR ACCOUNTING FIRMS
Christina Abbott, Managing Director, U.S. Department of Professional Practice, KPMG
Chris Ackerlund, Head of Accounting Policy, Bank of America Merrill Lynch
Lauren Assaf-Holmes, Corporate Associate focused on ESG, Securities Regulation, and Corporate Governance, Gibson, Dunn & Crutcher LLP
Douglas Bell, Global Trade Policy Leader, Ernst & Young LLP
Barry Berkowitz, Technical Accounting, Google
Jeff Bernstein, Managing Director, ICR Capital
Stuart Block, Founder, Sustas LLC
Aaron Briggs, Partner, Gibson Dunn
Fiona Burgess, Assistant Director, EY Center for Board Matters, Ernst & Young LLP
Chad Chevalier, Managing Director, EY
Brendan Clark, Senior Manager, Ernst & Young LLP
Scott Cooley, Audit Committee Chair, Diamond Hill Investment Group, Inc., Uchicago.edu
T.J. Cummiskey, Manager, Business Consulting, Ernst & Young LLP
Meghan Depp, Professional Practice Partner - SEC Services, BDO
Loral De Salvio, National Office Director, PwC
Michelle Donahue, Managing Director, Deloitte
Trevor Donelan, Partner and Managing Director, AlexPartners
Sheri Fabian, National Assurance Partner, SEC Services, BDO
Shelley Finn, Senior Financial Principal/Director, Accounting Policies, DXC Technology
Emily Fitz, Partner, Deloitte
Virginia Fogg, Chair, Special Litigation Committee, Exelon Board of Directors, Exelon
Rebecca Freeman, Senior Manager, SEC Services, BDO
Tai Fung, Director, Starbucks Coffee Company
Marissa Gerdes, Senior Manager, KPMG
Shira Goldmann, Membership & Engagement Associate, Value Reporting Foundation
Roscelle Gonzales, Director, National Assurance, SEC, BDO USA LLP
Bobbi Gwinn, Director, Professional Practice, Accounting, BDO Solutions
Lisa Habash, Professional Practice Senior Manager, SEC Services, BDO
Daniel Hammond, Assistant Corporate Controller, Motorola
Rand Hawk, Senior, Technical Accounting Advisory Services, Ernst & Young LLP
Marie Johnson, Partner, Business Consulting, Ernst & Young LLP
Kimberly Kelly, National Quality Organization Director, PwC
Bob Kerich, Senior Vice President, Bank of America
Amanda Krauss, Partner, Ernst & Young LLP
Tim Kviz, National Assurance Managing Partner, SEC Services, BDO
Brandon Landas, Partner, BDO
Jennifer Lee, Senior Manager, Ernst & Young LLP
Garth Leggett, Partner, PwC
David Levi, Senior Vice President, Controller & Principal Accounting Officer, Vonage
Mark Levy, Global Head of Accounting Policy and Compliance, JLL
Craig Lewandowski, Managing Director, KPMG
Denise Lucas, Director, Accounting Policy & Financial Reporting, IBM
Matt Macalusco, Director Technical Accounting, Uipath
Jesicris Manabat, National Assurance Senior Manager, SEC Services, BDO
Joe Maneri, Audit Senior Manager, Deloitte
Haima Marlier, Partner, Morrison & Foerster LLP
Danielle Matthews, Audit Senior Manager, KPMG
Sidney McClung, Partner, Jones Day
Holly Menna, Manager, ESG, Financial Accounting Advisory Services, Ernst & Young LLP
Daisy Mogrovejo, Director, Banking & Capital Markets, PwC
Greg Moore, Member – Board of Directors, Texas Roadhouse
Polia Nair, Partner, National Director, SEC Practice, CohnReznick LLP
Angela Newell, National Assurance Partner, BDO
Sean Nolan, Managing Director, EY
Carlos Orozco, Managing Director, Department of Professional Practice, KPMG
Austin Peiffer, Managing Director, KPMG
Andrea Perdomo, MDP Audit Senior Manager, Deloitte
Jonathan Perdue, National Assurance Senior Manager, SEC Services, BDO
Alejandro Rebollo, Director, Deloitte
Vadim Riber, Director, AlixPartners
Louise Santacruz, Executive Director, Department of Professional Practice, KPMG
Jeremiah Saunders, Professional Practice Group Director, BDO
Yoland Sinclair, Senior Manager, National Office – Audit & Assurance Services, Deloitte
Evan Singer, Partner, Jones Day
John Sikora, Jr., Partner, Latham & Watkins
Matthew Slattery, Audit Senior Manager, Deloitte
Mohamed Soliman, Senior Manager, Audit & Assuance Manager, Deloitte
Patrick Spagna, Director, PwC
Kristin Sterling, Senior Manager, Sustainability, Ernst & Young LLP
Tamara Stitt, SEC Reporting Manager, Bank of America
Kristin Sullivan, Partner, Deloitte
William Thomas, Responsible AI Risk Management & Enablement Lead, EY
Kendy Thompson, Consulting Senior Manager, Ernst & Young LLP
Michael Titera, Partner, Gibson Dunn
Brian Tomlinson, Managing Director, Ernst & Young, LLP
Kal Trinkner, Senior Manager, Climate Change and Sustainability, EY
Harrison Tucker, Associate, Capital Markets & Securities, Gibson, Dunn & Crutcher LLP
Paloma Valor, Counsel, Jones Day
Sara Watson, Senior Manager, Global ESG Policy, Control & Assurance, Amazon
Bill Witt, Director, Accounting and Transaction Services, MorganFranklin
Alysa Wix, Manager, Audit and Assurance, Accounting and Reporting Advisory, Deloitte
Paige Woolery, Managing Director, Consulting, KPMG
Christopher Wright, Global Leader - Business Performance Improvement Solution, Protiviti
Workshop
No results found.
Forum
No results found.
Increase your savings by taking one or more of our pre- and post-conference workshops. Pricing is as follows:
Conference: | $1445 |
Workshop: | $595 |
Conference & One Workshop: | $1850 |
Conference & Two Workshops: | $2150 |