2024 AICPA & CIMA Conference on Current SEC and PCAOB Developments

In December 2024, the American Institute of Certified Public Accountants (AICPA) and the Chartered Institute of Management Accountants (CIMA) held their annual Conference on Current SEC and PCAOB Developments (Conference). At the Conference, representatives from the U.S. Securities and Exchange Commission (SEC), Public Company Accounting Oversight Board (PCAOB) and Financial Accounting Standards Board (FASB), as well as other speakers provided their insights on the regulatory environment facing SEC registrants, their accountants and others involved in the public capital markets. Topics included the impact of the forthcoming change in the presidential administration, compliance with recently issued accounting and financial reporting rules and standards and audit quality initiatives.

Our Financial Reporting Insights discusses the accounting and financial reporting topics discussed at the Conference that impact both SEC registrants and private companies.