SOX 404 Virtual Conference: Adapting to Changing Regulations

DAY ONE AGENDA

Welcome & Opening Remarks
8:45 – 9:00 AM

Recent Regulations That Will Impact SOX Programs
9:00 – 10:00 AM
The SEC and PCAOB continue to focus on Internal Controls over Financial Reporting (ICFR). This session will provide an overview of the specific ICFR areas that remain on their combined radar, including current trends of material weaknesses and the growing emphasis on ESG and Cybersecurity disclosures. This session will also cover:
• Current PCAOB & SEC Focus Areas
• PCAOB Inspection Trends
• Deficiencies in Auditing ICFR
• Material Weakness Trends
• SEC Regulatory Agenda & Climate Disclosure Rules

Break
10:00 – 10:05 AM

Audit Committee’s Role in Financial Reporting & Oversight
10:05 – 11:05 AM
In addition to financial reporting oversight, Audit Committees are also responsible for overseeing risk, ethics and compliance, and internal and external audits. However, this role is constantly evolving as a result of changes within the business environment. In this session, a panel of experts including audit committee members will discuss the common challenges that Audit Committees are facing, such as enhancing communication, bolstering the strength of audit functions, assembling the right committee personnel, and managing workload.

Break
11:05 – 11:10 AM

ESG Regulatory Update
11:10 AM – 12:10 PM
Environmental, Social and Governance (ESG) has become a permanent addition to public company corporate reporting and performance measurement. It is also creating additional customer reporting mandates for private companies. Stakeholders, such as investors, regulators, employees and customers, are requesting and even demanding greater transparency. Accuracy and completeness is expected now at the same level of maturity as financial disclosure and performance. In this session, we will discuss:
• Market Forces Driving the Focus on ESG
• Disconnect Between Investor Expectations & Company Disclosures
• ESG Governance Structure
• Role of the Audit Committee
• Final SEC Climate Rule
• Ways to Enhance ESG Reporting

Lunch
12:10 – 12:55 PM

Geopolitical Risk
12:55 – 1:55 PM
Due to the current global business environment, leaders should include considerations for geopolitical risk within their risk management strategies. In this session, we will discuss the importance of a proactive approach to identifying, assessing and mitigating the potential impact of geopolitical risk, and discuss key insights on:
• The Geopolitical Multiverse
• Opportunities & Challenges Created by AI
• Global Elections Supercycle
• Prioritizing Economic Security
• Diversification
• Competition for Commodities
• Climate Adaptation Imperative

Break
1:55 – 2:00 PM

Industry Panel Discussion: SOX Insights, Including Innovation in the SOX Program
2:00 – 3:30 PM
This roundtable panel discussion will be moderated by a Big 4 accounting leader, and feature industry practitioners who will provide insights on today's hottest risk management and SOX compliance topics. In this highly interactive session, we encourage attendees to share their real-world experiences, and gain solutions to their biggest challenges from the nation's leading SOX authorities, taking into account lessons learned.

Break
3:30 – 3:35 PM

Third-Party Risk Management
3:35 – 4:35 PM
Businesses increasingly rely on third parties to drive efficiency and cost savings. As a downside, businesses find it hard to manage how third parties use their data. This session will focus on areas that organizations are being asked to emphasize, including:
• Conducting Coordinated Risk Assessment Across the Supply Chain
• Identifying, Evaluating, Monitoring, & Managing Risks Associated with Third Parties
• The Assessment Process
• Technology Architecture
• Optimizing & Expanding Through External Data

Closing Remarks
4:35 – 4:45 PM

DAY TWO AGENDA

Opening Remarks
8:45 – 9:00 AM

Cybersecurity: SEC Rules & PCAOB Guidance
9:00 – 10:00 AM
With the SEC issuing its final ruling regarding cybersecurity risk management, registrants are now required to disclose material cybersecurity incidents in order to allow greater transparency for investors to evaluate a company’s potential exposure and ability to manage and mitigate risks. This session will discuss the impact of these changes as well as:
• Strategy & Governance Reporting Requirements
• Incident Reporting & Response
• Materiality Considerations
• Areas of Board of Directors & Management Interest

Break
10:00 – 10:05 AM

Integrated Risk Management & Panel Discussion
10:05 – 11:20 AM
Integrated risk management uses a digitally enabled, forward-looking approach to improve business decision-making and performance. In this session we will discuss how effective integrated risk management programs function, as well as:
• Global Risk Report Insights
• Possible Fallouts of Top Potential Risks
• Risk Interconnections
• Industry Observations & Challenges
• Enterprise Taxonomy
• Utilizing Technology including AI

Break
11:20 – 11:30 AM

SEC Enforcement, FCPA & Other Regulatory Compliance
11:30 AM – 12:30 PM
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:
• Recent Trends in SEC Enforcement
• Whistleblower Activity
• FCPA Accounting Provisions
• Corporate Enforcement

Lunch
12:30 – 1:15 PM

Responsible AI
1:15 – 2:45 PM
While AI has emerged as an encouraging and dependable tool to help financial companies make remarkable and efficient advancements, it also carries certain risks and uncertainty. In this session, our team of experts will discuss:
• The Evolution of Artificial Intelligence
• Application in Finance & Accounting
• Generative AI Augmentation of Traditional Workflows
• Risk & Governance Considerations
• Case Studies on Practical Applications

Break
2:45 – 2:55 PM

Panel Discussion: ICFR Lessons Learned & Leading Practices
2:55 – 4:25 PM
This panel discussion, guided by Big 4 leaders, will examine how to optimize your current and future SOX life cycles. You will discover ways to improve risk assessment, control selection and design, controls related to significant unusual transactions, Information Used in Controls (IUC), and how to implement new technology to modernize your SOX program.

Closing Remarks
4:25 – 4:40 PM

Conference Ends
4:40 PM