BAN2202. SEC Updates from the Office of the Chief Accountant

This panel will feature updates from the Office of the Chief Accountant of the SEC on its work relating to accounting and auditing matters, including activities relating to oversight of accounting and auditing standard-setters, technical accounting consultations, and international coordination.

Learning Objectives:

• Assess filing review observations, including those relating to COVID-19, CECL and banking specific responses
• Interpret rule-making initiatives
• Evaluate matters regarding division monitoring and activities