Okorie L. Ramsey, CPA, CGMA, Chair of the of AICPA and the Association of International Certified Professional Accountants, will discuss key areas where the accounting profession can seize the moment now to protect its future. He will also share how AICPA & CIMA are helping members, students, businesses and firms embrace opportunities to accelerate and lead within the profession—and beyond.

Learning Objectives:

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

A conversation with former SEC Commissioner Elad Roisman followed by remarks from the Chief Accountant of the SEC on current activities and priorities related to public company financial reporting, including accounting and auditing standard-setting, audit quality, financial reporting in the current environment, and the accounting profession.

Learning Objectives:

• Identify the SEC staff's focus areas in the current financial reporting environment
• Determine the SEC staff's regulatory priorities related to accounting and auditing
• Analyze the SEC’s oversight activities

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

Learning 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

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.

Learning 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.

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.

Learning Objectives:

• Identify the PCAOB's regulatory initiatives
• Analyze the views of PCAOB Chair and Board members regarding their priorities

Regulators continue to focus on ways to increase access to and trust within the U.S. capital markets through new and proposed standards, rules and regulations that are directly impacting corporate governance and financial reporting and disclosure. Join our distinguished panel of current board members, who have previously served as former CFOs and a former FASB Chair, as we cover significant considerations of the audit committee and the board with respect to governance oversight of the financial reporting process and compliance.

Learning Objectives:

• Identify significant regulations that may have a direct effect on how your audit committee oversees the organization’s financial reporting and disclosure process.
• Recognize how to prioritize new and emerging regulations that may require more significant board and committee agenda time and discussion.
• Apply key questions/considerations to pose to management and the auditors with respect to implementation of new/proposed regulations.

Join this interactive panel discussion to hear views covering various facets of the accounting function; developments in accounting and reporting of financial and climate information; potential uses of modern technology

Learning Objectives:

• Identify accounting and reporting topics that are top of mind for Controllers including considerations around new accounting standards and new SEC disclosure rules
• Analyze controllership efforts to mobilize around reporting requirements for climate in the US and Internationally
• Compare views around impact of AI on business and Finance

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
• Recognize accounting and auditing policy updates from OCA leadership

Okorie L. Ramsey, CPA, CGMA, Chair of the of AICPA and the Association of International Certified Professional Accountants, will discuss key areas where the accounting profession can seize the moment now to protect its future. He will also share how AICPA & CIMA are helping members, students, businesses and firms embrace opportunities to accelerate and lead within the profession—and beyond.

Learning Objectives:

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

A conversation with former SEC Commissioner Elad Roisman followed by remarks from the Chief Accountant of the SEC on current activities and priorities related to public company financial reporting, including accounting and auditing standard-setting, audit quality, financial reporting in the current environment, and the accounting profession.

Learning Objectives:

• Identify the SEC staff's focus areas in the current financial reporting environment
• Determine the SEC staff's regulatory priorities related to accounting and auditing
• Analyze the SEC’s oversight activities

Dr. Kelly Monahan’s keynote will delve into the dynamic world of modern workforce management and the leadership capabilities required to thrive in this ever-evolving landscape. The presentation will equip industry leaders to attract, retain, and develop the best talent by demystifying what this next generation of workers requires from work. All of this will be grounded in the latest science and research on how today’s leadership practices need to evolve to keep pace with the shifting expectations of the workforce.

Learning Objectives:

• Identify factors leading to the changing workforce and management systems that need a significant update.
• Apply a new leadership capabilities framework. Grounded in decades of research, participants will explore how these new capabilities are crucial to unlocking the potential of their workforce.
• Use behavioral science insights to understand the biases and obstacles often hindering managers from fully embracing these essential leadership competencies.
• Select practical actions leaders can take to lead workforce innovation within their organizations. Ground-breaking research highlighting the four leadership actions that matter most to your workforce’s performance will be discovered.

Hear the latest on standard setting activities at the PCAOB

Learning Objectives:

• Identify the recently completed Confirmations project
• Analyze the current PCAOB standard setting and research agenda at the PCAOB
• Identify year end reminders

An overview of recent activities in the Division of Corporation Finance that impact accounting and reporting for the 2023 year end filings including disclosure trends, rule changes, and other current issues.

Learning Objectives:

• Analyze 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.

The Director and the Chief Accountant 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, financial reporting, and issuer disclosure. The program will highlight the importance of ethics and integrity in fulfilling professional responsibilities.

Learning 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

During 2023, the FASB celebrated its 50^th anniversary while focused on bringing priority projects identified as part of our recent agenda consultation process to successful completion. The Board has or soon plans to issue final standards on the accounting for and disclosure of crypto assets, income tax disclosures, and segment reporting. The Board made substantial progress on projects on the disaggregation of income statement expenses, with a public roundtable planned for this month, and projects to improve the accounting for environmental credit programs and software costs, among others. The Board also continues its ongoing post-implementation review (PIR) of the credit losses, leases, and revenue recognition standards. During this panel, FASB Chair Rich Jones, Technical Director Hillary Salo, and Deputy Technical Director Nellie Debbeler will provide an overview of these and other projects and why your feedback continues to be critical to inform the Board’s work.

By the end of this session, participants will obtain an understanding of:

1. Recent/upcoming final guidance
2. Progress on other priority topics identified by stakeholders
3. Progress on PIR and other standard-setting activities relevant to investors, preparers and auditors.

Learning Objectives:

• Identify recent/upcoming final guidance issued by FASB
• Recognize FASB's progress on other priority topics identified by stakeholders
• Indicate progress on PIR and other standard-setting activities relevant to investors, preparers and auditors

This panel will provide valuable insights into the SEC comment letter process, including common areas of focus and recent trends, to help you prepare for the year-end reporting season. The panel will discuss most frequent areas of SEC staff comments. The panel will also discuss emerging areas of focus for the upcoming year that registrants should pay close attention to when preparing their year-end disclosures. The panel includes both current and former members of the SEC staff who will also share best practices and tips to better tackle SEC comment letters.

Learning Objectives:

• Analyze the SEC comment letter process
• Compare recent SEC staff focus areas
• Identify emerging focus areas for 2023
• Determine best practices and tips for working with the SEC staff

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

Learning 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

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

Learning Objectives:

• Recognize recent activities in the Division of Corporation Finance that impact accounting and reporting for the 2022 year end filings including disclosure trends, rule changes, and other current issues
• Recall priority issues on the FASB's agenda including issuance of final standards on the accounting for and disclosure of crypto assets, income tax disclosures, and segment reporting

Dr. Kelly Monahan’s keynote will delve into the dynamic world of modern workforce management and the leadership capabilities required to thrive in this ever-evolving landscape. The presentation will equip industry leaders to attract, retain, and develop the best talent by demystifying what this next generation of workers requires from work. All of this will be grounded in the latest science and research on how today’s leadership practices need to evolve to keep pace with the shifting expectations of the workforce.

Learning Objectives:

• Identify factors leading to the changing workforce and management systems that need a significant update.
• Apply a new leadership capabilities framework. Grounded in decades of research, participants will explore how these new capabilities are crucial to unlocking the potential of their workforce.
• Use behavioral science insights to understand the biases and obstacles often hindering managers from fully embracing these essential leadership competencies.
• Select practical actions leaders can take to lead workforce innovation within their organizations. Ground-breaking research highlighting the four leadership actions that matter most to your workforce’s performance will be discovered.

Linda Mezon-Hutter, Vice-Chair of the International Accounting Standards Board (IASB), will discuss the IASB’s current priorities, including the forthcoming launch of a new IFRS Accounting Standard next year to improve companies’ reporting of financial performance. The new Standard will affect all companies applying IFRS Accounting Standards and their investors. She will also discuss the connections between the work of the IASB and its sister board, the International Sustainability Standards Board.

Learning Objectives:

• Recognize the significant impact of the IASB’s work
• Identify the IASB work that delegates should make note of i.e. a new Accounting Standard

During this session, National Office Partners from the large firms will discuss 2023 technical accounting consultation trends and provide reminders on related accounting.

Learning Objectives:

• Identify frequent areas of national office consultation in 2023
• Analyze how certain transactions may require consideration across multiple US GAAP topics

Auditing standard setters including the PCAOB have set considerable agendas for standard setting.  ESG rule making outside the United States will also impact assurance needs for US entities. Our panelists will discuss several key issues that auditors, audit committees and management should consider in connection with their current and future audits and ESG assurance needs. These are drawn from recent approved and proposed standards as well as recent developments in the macro-economic environment and ESG reporting. 

Learning Objectives:

• Identify newly adopted and proposed standards and their impact on current and future audits
• Analyze the impact ESG rule making may have in the US from an assurance needs perspective
• Determine the impact of the current macroeconomic and geopolitical environment may have on current and future audits as well as considerations related to artificial intelligence

This session will consider the ongoing impact of the evolving regulatory environment for ESG reporting and disclosures. The dialogue will include investors views with respect to decision useful information, preparers outlook on strategy and preparation needed to properly integrate relevant ESG reporting, challenges to an organization’s readiness for assurance and the professional standards available for assurance.

Learning Objectives:

• Choose what investors see as the essential and relevant elements
• Identify assurance services available and the potential challenges to providing
• Determine the effective strategies for organizations to integrate relevant ESG reporting

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

Learning Objectives:

• Identify the changes made by the PCAOB to its 2023 inspections to adjust to risks related to economic environment and geopolitical factors
• Recognize the PCAOB’s planned 2024 inspections and areas of focus
• Determine common deficiencies identified in the PCAOB’s inspections and how they affect audit quality
• Analyze how enforcement actions impact audit firms

The panel will cover investor/analysts work approach and dependency / use of financial reporting, the pace of AI adoption in the investing/analytic process, the perceived reliability of AI results and extent of validation required, the pace and perceived impact of AI adoption by/on auditors and preparers, expected impact on changes in reporting and disclosures (driven by investor/analyst demand).

Learning Objectives:

• Recognize how generative AI is impacting analysts and investors
• Indicate expectations and understandings for how the technology could impact preparers and auditors

This session will focus on the impact of Generative AI for Preparers and Auditors, including both the current state and what to expect in the future.  Participants will learn about how finance professionals, accountants, and auditors can approach this emerging area and how best to engage with developments in this space.

Learning Objectives:

• Analyze Generative AI impact on the profession
• Determine the role AI will play for Preparers and Auditors