Perspectives on current SEC and PCAOB developments

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The 2017 AICPA National Conference on Current SEC and PCAOB Developments was held on December 4, 5, and 6. The conference featured representatives from regulatory and standard-setting bodies, along with auditors, preparers, securities counsel, and industry experts. Presenters, including the PwC partners listed below, expressed views on a variety of accounting, auditing, and financial reporting topics. 

The theme of this year’s conference was communication in every aspect of the financial reporting supply chain, including: (1) among management, the audit committee, and the auditors; (2) between management and the regulators and standard setters; and (3) between regulators and standard setters and their international counterparts. 

  • Current practice issues, 
    Christopher Rickli, Partner, PwC
    , participated in a discussion on questions pertaining to existing GAAP and early implementation issues for several of the new standards.
    Top financial reporting and regulatory issues
  • Lease accounting,
    Sheri Wyatt, Partner, PwC, led a discussion with Adena Lerner, Controller, General Dynamics Mission Systems, and Cathleen DeGenova, Dir. External Reporting and Technical Accounting, Avis Budget Group, regarding their approach to implementing ASC 842.
    Explore: Lease accounting
  • Auditor's reporting model,
    Brian Croteau, Partner, PwC, led a discussion with: Josh Paul, Director of Accounting, Alphabet Inc., and Brian Anderson, Corporate Director, W. W. Grainger Inc. PulteGroup, James Hardie Industries plc, and the Nemours Foundation.
    Explore: Auditor reporting model
  • Capital markets update,
    Nicole Pinder, Principal, PwC, led a discussion with David Ethridge, US IPO Services Leader, PwC, and others to help gain insight into the current state of the US capital markets, with a focus on both the equity and debt components.
    Explore: Capital markets

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Maria Castañón Moats
Vice Chairman and US Assurance Leader, PwC US

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