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.

Learning Objectives:

• Recognize changing needs in the CPA profession
• Identify resources that support emerging needs and changing marketplaces

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.

Learning 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

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.

Learning 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

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

Learning 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.

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

Learning 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

Hear from auditors, accountants, investors and legal sources how to think about, account for, and audit crypto assets. 

Learning Objectives:

• Determine the current legal and regulatory landscape for digital assets
• Recognize an investor's perspective on relevant presentation and disclosure for digital asset investments
• Identify current accounting and auditing issues being addressed by the AICPA

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

Learning 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.

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.

Learning Objectives:

• Recognize changing needs in the CPA profession
• Identify resources that support emerging needs and changing marketplaces

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.

Learning 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

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.

Learning Objectives:

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

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.

Learning Objectives:

• Recognize recent international ESG structural changes
• Identify where you may look for ideas on your ESG reporting

Hear the lastest on standard setting activities at the PCAOB.

Learning Objectives:

• Identify current standard-setting activities at the PCAOB
• Differentiate current standard-setting activities at the PCAOB

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.

Learning 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

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.

Learning Objectives:

• Assess recent developments in IFRS Standards
• Identify future plans of the International Accounting Standards Board

Obtain an update on the major projects on the FASB's agenda. Learn about implementation activities related to new standards. Discover which key projects are on the horizon.

Learning Objectives:

• Analyze update on the major projects on the FASB's agenda.
• Recall implementation activities related to new standards.
• Identify which key projects are on the horizon.

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

Learning Objectives:

• Recall 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.
• Recall major projects on the FASB's agenda including implementation activities related to new standards and key projects on the horizon.

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.

Learning Objectives:

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

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.

Learning 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.

Are you curious about how publicly-traded companies and auditors are thinking about ESG?  This session will give you insight into what major companies and auditors are currently doing, and how they are preparing for greater disclosure and transparency in an evolving, fast-paced environment.

Learning Objectives:

• Identify how preparers are tackling ESG.
• Identify how auditors are supporting their clients and preparing to provide assurance on ESG disclosures and reports.

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.

Learning 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.

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

Learning 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

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.

Learning 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

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.

Learning 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.

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

Learning 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

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.

Learning 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