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The 2022 AICPA & CIMA Conference on Current SEC and PCAOB Developments included representatives from the SEC, PCAOB, FASB, IASB, and other market participants. Speakers provided deep dives into regulations and standards, insights on SEC areas of focus, and more. 

Heather Horn was joined by Angela Fergason and Kyle Moffatt, National Office partners, to discuss highlights  and takeaways from this year’s Conference.

In this episode, you’ll hear discussion of:

• 1:01 - Top themes emerging from the Conference
• 10:53 - SEC staff perspectives shared at the Conference on how companies can enhance transparency
• 18:33 - SEC staff comments on non-GAAP and an announcement of new guidance on these measures
• 25:54 - The increased focus on cryptocurrency at the Conference
• 34:20 - ESG takeaways from the Conference and our guests’ anticipated timing for the final climate rule
• 39:43 - Key takeaways for companies going into the year-end reporting season

Want to learn more about the SEC’s areas of focus? Read our publication summarizing the Conference, and listen to our 2022 SEC comment letter trends podcast series.

Angela Fergason is a partner in PwC's National Office with over 20 years of experience who specializes in accounting for revenue and employee compensation arrangements. She also consults on a range of financial reporting issues impacting technology companies. Angela is a frequent speaker on accounting and financial reporting topics and is a contributor to many PwC National Office publications, including our accounting guides on revenue and stock-based compensation.

Kyle Moffatt is a partner in PwC's National Office where he consults with engagement teams and audit clients on SEC reporting matters. Before PwC, Kyle spent almost 20 years with the SEC, most recently as Chief Accountant and Disclosure Program Director in the Division of Corporation Finance.

Heather Horn is PwC’s National Office thought leader, responsible for developing our communications strategy and conveying firm positions on accounting and financial reporting matters. She is the engaging host of PwC’s accounting and reporting weekly podcast and quarterly webcast series. With over 30 years of experience, Heather’s accounting and auditing expertise includes financial instruments and rate-regulated accounting.

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