December 10, 2025

2025 AICPA Conference on Current SEC and PCAOB Developments

The conference highlights you need - from the SEC, FASB, PCAOB, preparers and practitioners.

Executive Highlights

2025 AICPA 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 2025 reporting season and calendar 2026.

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Reporting Day 3: December 10

Securities lawyers share their perspectives

Deregulation requires regulation!

Financing capital transactions

Data centers take center stage as the latest issue requiring complex analysis to reach the right accounting.

Tariffs, trade and taxes

Navigating a shifting global and domestic policy landscape.

Reporting Day 2: December 9

Corp Fin’s focus on disclosure thoroughness, transparency

SEC staff provided guidance on predecessor financial statements, plus new reminders on some well-worn topics.

PCAOB’s focus on audit quality

PCAOB foresees an era of challenges and opportunities.

Tax in transition: ASU 2023-09 and global shifts

Mastering new rules demands robust controls, cross-functional collaboration and auditor engagement.

Reporting Day 1: December 8

The SEC’s investor-focused agenda

SEC leadership outlines a new agenda designed to 'get back to basics'.

FASB ready to tackle crypto, other projects

With a clean slate and armed with stakeholder feedback from multiple consultations, the FASB eyes future projects.

AI's transformative role in financial reporting

Balancing the immense opportunties of AI with the governance needed for responsible adoption.

Michal has been appointed Deputy Chief Accountant for the Professional Practice Group in the SEC’s Office of the Chief Accountant. This achievement reflects Michal’s deep technical expertise, leadership, and service to our firm and the profession.

Michal Dusza

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KPMG Private

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