Large nautical compass dial

The annual American Institute of Certified Public Accountants (AICPA) Conference on Current U.S. Securities and Exchange Commission (SEC) and Public Company Accounting Oversight Board (PCAOB) Developments hosted over 1,800 attendees, which included both in-person and virtual participants, speakers, and panelists. The conference included a wide range of presentations by senior leadership and other representatives from the SEC, PCAOB, Financial Accounting Standards Board (FASB), the Center for Audit Quality (CAQ) and the AICPA. There were also a number of other stakeholders such as preparers, audit committee members and audit professionals that served as panelists throughout the conference.

Speakers and panelists shared their views on trending accounting, financial reporting and auditing topics with attendees. Throughout the conference, there was a shared sentiment of how the profession continues to evolve through innovation and changing investor needs to make capital allocation decisions in the market.

This publication is not meant to be all-inclusive of the topics discussed at the conference. Rather, it is intended to focus on the highlights and key themes that may be relevant to our clients, including:

Financial Reporting Matters

  • Environmental, Social and Governance (ESG)
  • Special Purpose Acquisition Companies (SPACs)
  • Comment Letter Trends / Non-GAAP Measures
  • Comment Letter Trends / Segment Reporting
  • Little r vs. Big R Restatements / SAB 99 Assessment

Accounting Matters

  • FASB Update
  • Digital Assets

Auditing Matters

  • PCAOB Standard-Setting Update
  • PCAOB Inspections
  • Auditor Independence
In Summary

There were a number of topics discussed at the conference, but the topics discussed in this publication were the trending topics that repeated throughout and kept attendees talking after the day ended. If you have questions, or wish to discuss further, reach out to your DHG advisor or contact us at

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