Current Regulatory Focus on Internal Controls over Financial Reporting (ICFR) Webinar (1 Hour)

Topic Photo

Qualifies for Year-Long Passes!

Current Regulatory Focus on Internal Controls over Financial Reporting (ICFR) Webinar (1 Hour)

CPE Credit: 1 Hours

Price: $99.00

NASBA Field of Study: Accounting

 

Overview

The SEC and PCAOB continue to focus on Internal Controls over Financial Reporting (ICFR). This timely session will provide a detailed overview of the specific ICFR areas that remain on the SEC’s and PCAOB’s radar.
 

AGENDA HIGHLIGHTS


•  Control Environment in Current Working Environment
   – Risk assessment impact
   – Effective allocation of resources
   – Remote access
   – Execution of controls and monitoring
   – Communication and ongoing considerations
   – Fraud risks in a COVID environment

•   SEC Update
   – Organization and structure—commissioners and select divisions
   – Special Purpose Acquisition Companies (SPACs)
      – State of the markets
      – Internal control considerations
      – ICFR requirements post-IPO
    – Non-GAAP measures and KPIs
      – Disclosure and control procedure consideration
      – Environmental, Social and Governance (ESG)
      – Controls over ESG reporting
      – The impact of climate change

•   Public Company Accounting Oversight Board (PCAOB)
   – Board members and select divisions
   – Research and standard-setting agenda
   – Inspection focus areas
      – State of markets
      – Internal controls considerations

 

LEARNING OBJECTIVE  This session will focus on specific ICFR areas and other trends currently on the SEC's and PCAOB’s radar.

PREREQUISITE  None.    ADVANCE PREPARATION  None.    PROGRAM LEVEL  Update.    NASBA FIELD OF STUDY  Accounting.
DELIVERY METHOD  Group Internet-Based.

Speakers

SPEAKERS


Neal Ballew, Assurance Senior Manager, Ernst & Young LLP

Sydney Linney, Assurance Senior Manager, Ernst & Young LLP

Workshop

No results found.

Forum

No results found.