SEC Virtual Conference: An Accounting & Reporting Update for Public Companies

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:
• Status of SEC Rulemaking
• Climate Disclosure Rules
• Special Purpose Acquisition Companies
• SEC Sample Comment Letters
• SEC Cybersecurity Disclosure Rules
• Delaware Law Developments
• Staff Accounting Bulletins and Staff Guidance
   – Accounting for Obligations to Safeguard Crypto Assets
   – Segment Reporting 

Break
10:30 – 10:40 AM

Key SEC Developments (continued) 
10:40 AM – 12:25 PM
• Share Repurchase Disclosure Rules
• New Insider Trading Rules
• Recovery of Erroneously Awarded Compensation
• Pay vs. Performance
• Perquisites
• Staff Comment on Materiality and Statement of Cash Flows
• SEC Staff Comments and Trends

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 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 Regulatory Updates
• European Sustainability Reporting Standards (ESRS)
• Final SEC Climate-Related Disclosure Rules
• ESG Governance & Structure 
• The Rise of the ESG Controllership 
• Enhancing ESG Disclosures 
• Applying the COSO Internal Control Framework to ESG Reporting 
• How Technology Enables ESG Reporting & Execution 
• Assurance

Break
2:40 – 2:45 PM

Non-GAAP Measures, Metrics & Disclosures 
2:45 – 3:45 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
• Key Performance Indicators

Break
3:45 – 3:50 PM

FASB Update
3:50 – 5:20 PM
FASB’s recent changes will have a huge impact on business in many important areas, such as segment reporting, software costs, business combinations, and more. This session will update you on what these changes are, including:
• Accounting Standard Updates
• FASB Agenda
• Segment Reporting
• Improvements to Income Tax Disclosures
• Joint Venture Formations
• Disaggregtion of Income Statement Expenses ("DISE")
• Accounting for and Disclosures of
   – Crypto Assets
   – Software Costs
   – Government Grants
   – Environmental Credits
• Emerging Issues Task Force (EITF)

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:
• Newly Announced Standards
• Auditing Standard 1000 (AS 1000)
   – Auditor responsibilities
   – Key provisions
   – Related amendments
• Recent PCAOB Releases
• New Confirmation Standard

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. We will also discuss:
• The Evolution of AI in the Finance and Accounting Sector
• Potential Limitations, Risks and Challenges of Ai Implementation
• Expanding Role of Finance and the Demands on the Finance Function
• Emerging Use of AI in Financial Reporting, Cash Flow Forecasting, and Other Finance Functions
• Risk and Governance Considerations

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:
• ESG Reporting
• Artificial Intelligence
• Cyber Related Issues
• Board Matters
• Mergers & Acquisitions (M&A)
• Geopolitical Matters

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:
• Internal Control Trends
• Critical Audit Matters (CAMs)
• Select SEC & PCAOB 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:
• Segment Reporting
• Business Combinations
• Revenue Recognition
• Fair Value Measurements
• Intangible Assets & Goodwill
• Contingencies
• Asset Impairment
• Inventory & Cost of Sales
• Climate Related Rules & Disclosures
• Income Taxes
• Cryptocurrency
• Impact of Higher Inflation & Interest Rates
• Accounting Changes & Error Corrections

Closing Remarks
5:10 – 5:20 PM

Conference Ends
5:20 PM