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Monday
09:00am - 09:35am EDT - December 12, 2022 | Room: Marquis Ballroom
Total Minutes: 25

Anoop N. Mehta, CPA, CGMA, Chair of the of AICPA and the Association of International Certified Professional Accountants, will discuss three key areas where the accounting profession can step forward to advance and protect its future. He will also share how the AICPA & CIMA are helping members, students, businesses and firms embrace opportunities to adapt and thrive.



Objectives:
  • Analyze changing needs in the CPA profession, including new skills, services and technologies
  • Identify resources that support emerging needs and changing marketplaces
Monday
09:40am - 10:30am EDT - December 12, 2022 | Room: Marquis Ballroom
Total Minutes: 50

A conversation with SEC Commissioner Hester Peirce followed by remarks from the Acting Chief Accountant at the SEC Office of the Chief Accountants on current activities and priorities related to public company financial reporting on topics including accounting and auditing standard-setting, audit quality, financial reporting in the current environment, and more.



Objectives:
  • Identify the SEC staff's specific areas of focus in the current reporting environment
  • Determine the SEC staff's current and future regulatory initiatives
Monday

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



Objectives:
  • Analyze updates on technical accounting matters relevant to public companies
  • Apply updates on auditing matters relevant to public companies and auditors of public companies
  • Identify updates on international accounting and auditing matters
Monday
12:10pm - 12:35pm EDT - December 12, 2022 | 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:
  • Recognize recent developments in IFRS Standards
  • Identify future plans of the International Accounting Standards Board
Monday
01:40pm - 02:30pm EDT - December 12, 2022 | Room: Marquis Ballroom
Maura Hodge, Moderator; Michael Tovey, CPA, Speaker; Sheryl Burke, Speaker; Daniel Lim, Speaker
Total Minutes: 50

As the regulatory landscape around ESG reporting rapidly evolves, learn about practical steps organizations are taking to integrate their ESG strategy into everyday operations through the establishment of governance structures, integration of ESG data into IT systems, and documentation and implementation of process and controls.



Objectives:
  • Determine how to integrate an ESG strategy into business operations, particularly through reporting
  • Identify practical actions you can take to prepare for regulatory reporting requirements
Monday

PCAOB Chair Erica Y. Williams will deliver a keynote address, after which the CAQ’s CEO Julie Bell Lindsay will moderate a discussion with the entire PCAOB Board in an interactive dialogue about the Board's priorities.



Objectives:
  • Identify the PCAOB's regulatory initiatives.
  • Analyze the views of PCAOB Chair and Board members regarding their priorities.
Monday
03:45pm - 04:35pm EDT - December 12, 2022 | Room: Marquis Ballroom
Total Minutes: 50

Cyber-risks continue to be a concern for all stakeholders - Management, Boards, Regulators, Investors, and other stakeholders.  During this session we will inform participants with insightful perspective from a CISO's perspective, alongside a regulatory perspective.  



Objectives:
  • Analyze the perspective on the SEC's proposed disclosure requirements
  • Identify how CISOs are incorporating proposed disclosure requirements into their security responsibilities.
Monday
04:40pm - 05:30pm EDT - December 12, 2022 | 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
  • Recognize accounting and auditing policy updates from OCA leadership
Monday
05:40pm - 06:05pm EDT - December 12, 2022
Total Minutes: 25

Anoop N. Mehta, CPA, CGMA, Chair of the of AICPA and the Association of International Certified Professional Accountants, will discuss three key areas where the accounting profession can step forward to advance and protect its future. He will also share how the AICPA & CIMA are helping members, students, businesses and firms embrace opportunities to adapt and thrive.



Objectives:
  • Analyze changing needs in the CPA profession, including new skills, services and technologies
  • Identify resources that support emerging needs and changing marketplaces
Monday

A conversation with SEC Commissioner Hester Peirce followed by remarks from the Acting Chief Accountant at the SEC Office of the Chief Accountants on current activities and priorities related to public company financial reporting on topics including accounting and auditing standard-setting, audit quality, financial reporting in the current environment, and more.



Objectives:
  • Identify the SEC staff's specific areas of focus in the current reporting environment
  • Determine the SEC staff's current and future regulatory initiatives
Tuesday

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



Objectives:
  • Identify the accounting and reporting impact of activities in the SEC Division of Corporation Finance
  • Analyze rule changes and other current issues
Tuesday
11:30am - 11:55am EDT - December 13, 2022 | Room: Marquis Ballroom
Total Minutes: 25

Hear the latest on standard setting activities at the PCAOB



Objectives:
  • Analyze an overview of a recently completed PCAOB project
  • Identify the current standard setting and research agenda at the PCAOB
Tuesday

Dennis McGowan, Vice President of Professional Practice at the Center for Audit Quality, and his team of subject matter experts will discuss the CAQ’s role as a thought leader in the public company auditing arena. You will learn about resources and tools the CAQ has published to strengthen audit quality, the CAQ’s efforts in convening with capital market stakeholders on critical issues affecting audit quality, and the CAQ’s recent efforts to attract a new and diverse generation of talent to the public company auditing profession.



Objectives:
  • Apply valuable tools and resources published by the CAQ to maintain audit quality in a dynamic environment.
  • Analyze the efforts of the audit profession to attract a new and diverse generation of talent.
Tuesday
03:00pm - 04:15pm EDT - December 13, 2022 | Room: Marquis Ballroom
Total Minutes: 75

The panel will provide an end-of-business-cycle economic outlook, wherein they will discuss both global and US domestic economy.



Objectives:
  • Analyze risk to the global and US domestic economy
  • Identify the likelihood of recession, American and global financial conditions, as well as important policy considerations
Wednesday
11:10am - 12:00pm EDT - December 14, 2022 | Room: Marquis Ballroom
Total Minutes: 50

Accountants from the SEC's Division of Enforcement will discuss the important themes arising from the Division's recent work, covering cases brought by the Commission over the past year in the areas of accounting, auditing, and financial reporting.  The program will highlight the importance of ethics and integrity in fulfilling professional responsibilities.  



Objectives:
  • Recall Recent Cases brought by the Commission related to Accounting, Auditing, and Financial Reporting.
  • Recognize the Priorities of the SEC's Division of Enforcement Going Forward
Wednesday
01:00pm - 01:50pm EDT - December 14, 2022 | Room: Marquis Ballroom
Total Minutes: 50

Join this interactive panel discussion to hear views covering various facets of the accounting function from internal controls to financial accounting and reporting matters



Objectives:
  • Identify the potential to unlock value with a refreshed view of ICFR
  • Analyze considerations around new accounting standards for software costs, segment reporting and new SEC disclosure rules
Wednesday

With no shortage of recent developments affecting the economy, our panelists will discuss several key issues under US GAAP that may impact year-end annual reports. These are drawn from recent discussions and consultations across the national offices of several large firms.



Objectives:
  • Compare a broad list of timely accounting issues that may affect your organization
  • Analyze a deeper grasp of certain selected topics related to impairment, revenue recognition and share-based payments
  • Identify updates on the AICPA’s Financial Reporting Executive Committee (FinREC)
Wednesday
03:05pm - 03:55pm EDT - December 14, 2022 | Room: Marquis Ballroom
Total Minutes: 50

A discussion amongst a group of investors/users regarding their take on the ESG disclosures and information that they need for investment decision-making. This will include a discussion on key topics within the various US, European and International disclosures proposals generally and related to climate disclosures.



Objectives:
  • Analyze what investors see as the necessary elements of ESG disclosures and information
  • Assess how integrate that information into their investment decision-making process
Wednesday
04:00pm - 04:50pm EDT - December 14, 2022 | Room: Marquis Ballroom
Total Minutes: 50

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



Objectives:
  • Identify the changes made by the PCAOB to its 2022 inspections to adjust to risks related to COVID, the economic environment and geopolitical factors
  • Recognize the PCAOB’s planned 2023 inspections and areas of focus
  • Determine common deficiencies identified in the PCAOB’s inspections