The conference highlights you need from the AICPA & CIMA Conference on Current SEC and PCAOB Developments
2024 AICPA & CIMA Conference
This highlights summary provides an easy-to-digest snapshot of select discussions, organized by theme. Key issues that we think should be top of mind as we head into the 2024 reporting season and calendar 2025.
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Current trends and future outlook for AI
Preparers and auditors explain current uses of Generative AI and discuss prospects for future deployment.
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Securities lawyers give their perspectives
What the change of Administration and recent court cases may mean for the regulatory landscape.
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Pillar Two implementation and sustainability reporting
Different topics but similar themes – robust controls and proactive auditor collaboration.
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PCAOB’s ongoing commitment to investor protection
Firm culture emerged as an overarching theme in the drive to continually enhance audit quality.
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Corp Fin observations ahead of year-end reporting
Joining repeat reminders, Pillar II and AI emerge as disclosures that require close attention.
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Corp Fin and securities lawyers talk cyber disclosures
Valuable lessons learned from initial compliance with the SEC’s cybersecurity disclosure rules.
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Chief Accountants speak on emerging issues
Some of the usual suspects continue to create challenges for auditors in practice – although the exact issues vary.
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High-quality everything drives investor trust
SEC drives home messaging on the quality of financial reporting, with reducing cost and complexity set to play a role.
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All voices matter
The FASB repeatedly emphasized the role of stakeholders in recently completed and upcoming projects.
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Preparers’ perspectives on emerging issues
Implementation challenges and costs top of mind amidst new requirements and trending challenges.
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