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Monday
09:00am - 09:35am EDT - December 6, 2021 | Room: Marquis Ballroom
Total Minutes: 25

Tracey Golden, CPA, CGMA, Immediate Past Chair of the American Institute of CPAs, will explain how accelerated change is impacting the accounting profession and what the AICPA is doing to help members, students, businesses and firms adapt to emerging needs and embrace opportunities to thrive.



Objectives:
  • Recognize changing needs in the CPA profession
  • Identify resources that support emerging needs and changing marketplaces
Monday
09:40am - 10:05am EDT - December 6, 2021 | Room: Marquis Ballroom
Total Minutes: 25

Julie Bell Lindsay, CEO of the Center for Audit Quality, will discuss perspectives on the state of the auditing profession and future public company audit developments. Auditing is transforming as the role of the auditor expands into new areas like ESG, cyber risk management, and non-GAAP. In addition, auditing is transforming as a new generation of talent enters the profession and new technological advances are made. This session will also discuss the auditing profession's efforts in maintaining audit quality given the challenges and opportunities presented by remote and hybrid work environments.



Objectives:
  • Recognize and gain an understanding of the role of auditors in an evolving environment.
  • Identify and learn about the efforts of the audit profession to maintain audit quality
Monday

Discover the SEC's current activities and future plans related to public company financial reporting and obtain accounting and auditing policy updates from OCA leadership. Hear the SEC staff's perspectives on topics such as audit quality, independence, and disclosures relating to ESG and cybersecurity risks and opportunities.



Objectives:
  • Recognize the SEC staff's specific areas of focus in the current reporting environment
  • Determine the SEC staff's current and future regulatory initiatives
Monday
11:45am - 12:35pm EDT - December 6, 2021 | Room: Marquis Ballroom
Kevin Vaughn, CPA, ​Speaker - Virtual; Jonathan Wiggins, CPA, ​Speaker - Virtual; Nigel James, CPA, ​Speaker - Virtual; Anita Doutt, CPA, ​Speaker - Virtual; Omid Harraf, ​Speaker - Virtual
Total Minutes: 50

Overview of current accounting and auditing matters from staff in the Office of the Chief Accountant



Objectives:
  • Identify updates on technical accounting matters relevant to public companies.
  • Identify updates on auditing matters relevant to public companies and auditors of public companies.
  • Identify updates on international accounting and auditing matters.
Monday
01:40pm - 02:30pm EDT - December 6, 2021 | Room: Marquis Ballroom
Total Minutes: 50

This session provides a discussion of the current state of affairs in capital markets, frequently asked questions and SEC comment letter themes.



Objectives:
  • Identify accounting, legal and regulatory perspectives on recent market developments, including IPO and SPAC activity
  • Assess recent areas of regulatory focus in capital transactions
  • Recognize impacts of market conditions on business growth
Monday
03:45pm - 04:35pm EDT - December 6, 2021 | Room: Marquis Ballroom
Total Minutes: 50

Cybersecurity continues to be top of mind for regulators, government agencies and departments, investors, board members and other stakeholders. How are organizations managing their cybersecurity risks in the current environment? What type of information do regulators and others need about an organization’s cyber efforts to make sound business decisions? What is the role of CPAs in addressing cybersecurity risks? These are just some of the questions we will discuss in this session.



Objectives:
  • Identify ways of managing cybersecurity risks in the current environment
  • Recognize the role of the CPA in addressing cybersecurity risks
Monday
04:40pm - 05:30pm EDT - December 6, 2021 | Room: Marquis Ballroom
Total Minutes: 50

Learn from some of the day's speakers as they address audience questions related to public company accounting and auditing.



Objectives:
  • Recall the SEC's current activities and future plans related to public company financial reporting and obtain accounting and auditing policy updates from OCA leadership.
Monday
06:30pm - 06:55pm EDT - December 6, 2021 | Room: Simu-Live 1
Total Minutes: 25

Tracey Golden, CPA, CGMA, Immediate Past Chair of the American Institute of CPAs, will explain how accelerated change is impacting the accounting profession and what the AICPA is doing to help members, students, businesses and firms adapt to emerging needs and embrace opportunities to thrive.



Objectives:
  • Recognize changing needs in the CPA profession
  • Identify resources that support emerging needs and changing marketplaces
Monday
07:00pm - 07:25pm EDT - December 6, 2021 | Room: Simu-Live 2
Total Minutes: 25

Julie Bell Lindsay, CEO of the Center for Audit Quality, will discuss perspectives on the state of the auditing profession and future public company audit developments. Auditing is transforming as the role of the auditor expands into new areas like ESG, cyber risk management, and non-GAAP. In addition, auditing is transforming as a new generation of talent enters the profession and new technological advances are made. This session will also discuss the auditing profession's efforts in maintaining audit quality given the challenges and opportunities presented by remote and hybrid work environments.



Objectives:
  • Recognize and gain an understanding of the role of auditors in an evolving environment.
  • Identify and learn about the efforts of the audit profession to maintain audit quality
Tuesday
09:00am - 10:15am EDT - December 7, 2021 | Room: Marquis Ballroom
Total Minutes: 75

The last six months have seen shortages, price hikes and wage increases. Will they continue? Join Dr. Marci Rossell as she looks into next year for an outlook on Wall Street, the Federal Reserve and the global economy.



Objectives:
  • Recognize the economic forces behind inflation and labor shortages
  • Identify the forces influencing monetary policy
  • Analyze the outlook for global growth
Tuesday
10:35am - 11:25am EDT - December 7, 2021 | Room: Marquis Ballroom
Barry C. Melancon, CPA, CGMA, ​Speaker - Virtual; Mr Lee White, ​Speaker - Virtual; Martin Moloney, ​Speaker - Virtual; Janine Guillot, ​Speaker - Virtual
Total Minutes: 50

Are you aware of the fast-moving international happenings in the ESG space? This session will explore recent fundamental structural decisions, and give you some ideas on where to look as you tackle your ESG reporting.



Objectives:
  • Recognize recent international ESG structural changes
  • Identify where you may look for ideas on your ESG reporting
Tuesday
11:30am - 11:55am EDT - December 7, 2021 | Room: Marquis Ballroom
Barbara Vanich, CPA, ​Speaker - Virtual
Total Minutes: 25

Hear the lastest on standard setting activities at the PCAOB.



Objectives:
  • Identify current standard-setting activities at the PCAOB
  • Differentiate current standard-setting activities at the PCAOB
Tuesday
12:55pm - 02:10pm EDT - December 7, 2021 | Room: Marquis Ballroom
Melissa N. Rocha, CPA, ​Speaker - Virtual; Craig C. Olinger, CPA, ​Speaker - Virtual; Lindsay McCord, CPA, ​Speaker - Virtual; Sarah Lowe, ​Speaker - Virtual; Renee Jones, ​Speaker - Virtual; Steven Jacobs, CPA, Moderator
Total Minutes: 75

An overview of recent activities in the Division of Corporation Finance that impact accounting and reporting for the 2021 year end filings including disclosure trends, rule changes, and other current issues.



Objectives:
  • Recognize the accounting and reporting impact of activities in the SEC Division of Corporation Finance
  • Recognize the impact on year end filings of disclosure trends and rule changes
Tuesday
02:15pm - 02:40pm EDT - December 7, 2021 | Room: Marquis Ballroom
Total Minutes: 25

Andreas Barckow, who took over as Chair of the International Accounting Standards Board (IASB) in July 2021, discusses the IASB’s current and future priorities.



Objectives:
  • Assess recent developments in IFRS Standards
  • Identify future plans of the International Accounting Standards Board
Tuesday
05:15pm - 06:30pm EDT - December 7, 2021 | Room: Simu-Live 1
Total Minutes: 75

The last six months have seen shortages, price hikes and wage increases. Will they continue? Join Dr. Marci Rossell as she looks into next year for an outlook on Wall Street, the Federal Reserve and the global economy.



Objectives:
  • Recognize the economic forces behind inflation and labor shortages
  • Identify the forces influencing monetary policy
  • Analyze the outlook for global growth
Wednesday

Join us for a panel discussion with leaders from public companies, public company audit firms and audit committees to learn from their experiences advancing diversity, equity and inclusion within their organizations. They will share both challenges and progress made along their journey, tips for how they engaged management/leaders and others throughout the organization, actions they have put in place to provide for transparency into their DEI efforts, as well as how they are measuring and holding themselves accountable.



Objectives:
  • Recognize some of the DEI challenges necessary to overcome in the workplace
  • Identify solutions that can leveraged to more effectively embrace diversity and practice inclusion
  • Determine effective initiatives/activities to help improve engagement in your DEI workforce in efforts
  • Formulate methods for incorporating DEI as a key component of strategic planning to provide more transparency
  • Identify effective measurement tools to assist with accountability.
Wednesday
11:10am - 12:00pm EDT - December 8, 2021 | Room: Marquis Ballroom
Total Minutes: 50

The Securities and Exchange Commission Enforcement Division Director, Gurbir Grewal, and Enforcement Division Chief Accountant, Matt Jacques, will provide an update on recent actions and division priorities.



Objectives:
  • Identify updates on the SEC’s Division of Enforcement accounting, disclosure and auditing program.
  • Identify key accounting and auditing actions brought by the SEC’s Division of Enforcement in FY 2021.
Wednesday
01:00pm - 01:50pm EDT - December 8, 2021 | Room: Marquis Ballroom
Amie Thuener, CPA, CGMA, ​Speaker - Virtual; Daniel C. Murdock, CPA, ​Speaker - Virtual; Brent Woodford, ​Speaker - Virtual; David Cornish, CPA; Muneera Carr, CPA, Moderator
Total Minutes: 50

Join this interactive panel discussion covering various facets of the accounting function: operational, transformational, financial accounting and reporting matters.



Objectives:
  • Assess reference rate reform: LIBOR transition for non-banks
  • Determine transformation and efficiency in the accounting function
  • Identify workforce matters: return to office, recruiting & retention
  • Analyze year-end reporting considerations
Wednesday
01:55pm - 02:45pm EDT - December 8, 2021 | Room: Marquis Ballroom
Timothy Kviz; Nancy Maloney; Raquel Fox, ​Speaker - Virtual; Kevin Ahern, ​Speaker - Virtual
Total Minutes: 50

This session will discuss and analyze key trends and developments in financial reporting related to disclosure outside the primary financial statements. This panel of experts will discuss management's discussion and analysis, non-GAAP financial measures, key performance indicators, cybersecurity matters, and more.



Objectives:
  • Analyze the requirements and best practices for MD&A disclosure, including newly effective Regulation S-K amendments
  • Determine requirements and best practices for disclosing non-GAAP financial measures and key performance indicators
  • Identify key trends in reporting outside of the financial statements
Wednesday
03:05pm - 03:55pm EDT - December 8, 2021 | Room: Marquis Ballroom
Total Minutes: 50

The technical accounting panel will focus on complex accounting topics impacting registrants, including IPO and SPACs, revenue recognition, stock compensation, and reference rate reform and related hedging expedients.



Objectives:
  • Identify frequent areas of complex accounting analysis.
  • Recognize the analysis required in certain accounting areas related to IPOs and SPACs.
  • Formulate awareness of the state of reference rate reform and related accounting implications.
  • Recall common areas of significant judgements for revenue recognition and stock compensation arrangements.
Wednesday
04:00pm - 04:50pm EDT - December 8, 2021 | Room: Marquis Ballroom
Patrick Bryan, J.D., ​Speaker - Virtual; George R. Botic, CPA, ​Speaker - Virtual
Total Minutes: 50

Learn about PCAOB's recent inspection observations, registration issues and enforcement actions impacting audit firms and their clients.



Objectives:
  • Identify the changes made by the PCAOB to its 2021 inspections to adjust to risks related to the COVID-19 pandemic and economic environment
  • Recognize the PCAOB’s planned 2022 inspections and areas of focus
  • Determine common deficiencies identified in the PCAOB’s inspections
Wednesday

Join us for a panel discussion with leaders from public companies, public company audit firms and audit committees to learn from their experiences advancing diversity, equity and inclusion within their organizations. They will share both challenges and progress made along their journey, tips for how they engaged management/leaders and others throughout the organization, actions they have put in place to provide for transparency into their DEI efforts, as well as how they are measuring and holding themselves accountable.



Objectives:
  • Recognize some of the DEI challenges necessary to overcome in the workplace
  • Identify solutions that can leveraged to more effectively embrace diversity and practice inclusion
  • Determine effective initiatives/activities to help improve engagement in your DEI workforce in efforts
  • Formulate methods for incorporating DEI as a key component of strategic planning to provide more transparency
  • Identify effective measurement tools to assist with accountability