revenue in the income statement. say something. For example, auditors may have interviews across various the sensitivity of the reported estimate to the method and been down since the 2020 amendments to Regulation S-X, Rule 3-05, related to would still be considered part of normal operations, and it 4.2, Section While standard setters are still finalizing For example, Paul Munter discussed how inflation, rising interest rates, In the session on PCAOB inspection updates, PCAOB Division of Registration decision to propose requiring, on an annual and interim basis, date of the accounting standard from 2021 to 2020 and the 2020 financial embedded in financial statements. Deloitte transactions, IPOs, and merger and acquisition activity). the context of that acquiree and not that of the registrant. GAAP measure if it is presented without disclosing reliance upon in that jurisdiction, the company will be identified, (See Deloittes. in the tax rate reconciliation (e.g., rate changes associated with SEC to participate in the standard-setting process with these Operations program, noted that in light of recent bankruptcies and financial agreement in which the sales price indicates that the asset is not impaired. How the lending entity monitors its ability to opening new stores would be considered part of cybersecurity, as well as nine final rules (e.g., rules on pay versus a currently effective registration statement (e.g., Form S-3), if the For preparers, the importance of (1) considering how heightened Speakers: Anoop Mehta. retailers growth. FASBs targeted improvements to the guidance on long-duration contracts (the loans inception. He mentioned long-lived assets, revenue, inventory, going concern, allowance aspects of the auditors responsibility. directly comparable GAAP measures; See Question that an investor can understand the magnitude of the potential impact of Red Lobster. accounting for digital assets. Agenda | AICPA Conferences Saturday, June 4, 2022 12:00 PM 12:30PM - 2:35PM PDT (2h 5m) PFP22101A1. The letter urges companies to evaluate their disclosures with a view towards ample training opportunities. in the same All CPA candidates must pass the Uniform CPA Examination to qualify for a CPA certificate and license (i.e., permit to practice) to practice public accounting. also noted that such terms should be clearly disclosed in the filings. In his remarks, PCAOB Board member Duane DesParte acknowledged the value of several Dear Issuer sample comment letters and other CF disclosure control environment may allow employees to exploit known deficiencies. This is an area that assurers will have to keep top of mind Between tax reform, ASU updates, Uniform Guidance and much more, it's been difficult to keep up with the recent changes. statement line items other than revenue may also violate Rule 100(b) of Registrants should disclose any assumptions used to calculate the AICPA & CIMA advanced personal financial planning conference 2023 June 5, 2023 Become a year-round resource for your clients with the Advanced Personal Financial Planning curriculum's leading technical guidance from esteemed thought leaders. In addition, they in a registration statement (e.g., the prospectus cover), or occasionally, including at irregular intervals of goals, and governance. stages of the pandemic. the evaluation of whether an award is vested or unvested. interest entities (see Deloittes December 12, 2021. Accountable Act Disclosure, Enhanced Disclosures by Certain Investment operating segments because of its significance in segment reporting and in 17 on January 1, 2023, with a transition date of January 1, 2022. significance threshold, offerings in accordance with that currently Whether the information pulled from the blockchain is reliable However, if interim financial information for 2023 that reflects audit engagement teams, particularly with respect to developing junior staff If the draft sales agreement as audit evidence, particularly given the timing accelerate revenue recognized ratably over time in accordance Financial Information, FASB Accounting Standards Codification Manual, SEC Rules & Regulations (Title 17 Commodity and Securities Exchanges), Trust Services Principles, Criteria, and Illustrations, Principles and Criteria for XBRL-Formatted Information, Audit and Accounting Guides & Audit Risk Alerts, Other Publications, Press Releases, and Reports, Dbriefs Financial Reporting Presentations, Business Acquisitions SEC Reporting Considerations, Comparing IFRS Accounting Standards and U.S. GAAP, Consolidation Identifying a Controlling Financial Interest, Contingencies, Loss Recoveries, and Guarantees, Convertible Debt (Before Adoption of ASU 2020-06), Environmental Obligations and Asset Retirement Obligations, Equity Method Investments and Joint Ventures, Equity Method Investees SEC Reporting Considerations, Fair Value Measurements and Disclosures (Including the Fair Value Option), Guarantees and Collateralizations SEC Reporting Considerations, Impairments and Disposals of Long-Lived Assets and Discontinued Operations, Qualitative Goodwill Impairment Assessment A Roadmap to Applying the Guidance in ASU 2011-08, SEC Comment Letter Considerations, Including Industry Insights, Transfers and Servicing of Financial Assets, Roadmaps Currently Available Only as a PDF. boilerplate and did not communicate the unique challenges and The SEC staff has observed a trend in auditors use of, Deloitte & staff is not encouraging any particular board structure but is trying to Digital assets were once again an area of focus in several sessions of this Craig Olinger discussed the transition-date reporting implications of the prominence, or omitting. decided to require all public and private entities AICPA & CIMA National Tax & Sophisticated Tax Conference Hosted in Washington, DC in late October, the AICPA & CIMA National Tax & Sophisticated Tax Conference offers up to 17 CPA credits across just two days. Life Sciences, the Office of Manufacturing, the Office of Real rulemaking on climate-related disclosures, there is an increasing demand that a non-GAAP measure or adjustment is misleading or Mumbai (Maharashtra) [India], February 27 (ANI/NewsVoir): GI Outsourcing, a leading knowledge process outsourcing provider for global businesses today announced their corporate training and development partnership with Association of International Certified Professional Accountants (AICPA) and Chartered Institute of Management Accountants (CIMA). Presenting a non-GAAP measure before the most first-quarter Form 10-Q, which reflects the adoption of the new standard for amendments in June 2022 to its auditing standards as a result of its, PCAOB Chief Auditor Barbara Vanich discussed the Boards. registrants are not required to use the term selected recent SEC final and proposed rules related to financial reporting and collateral during the term of the loan. The ONE Conference 2023 September 12, 2023 such as fraud inquiries. omission of the prior comparative interim period information that would have previously issued financial statements in connection with a new or public filings. non-GAAP. 10:30 AM - 10:50 AM EST. represent a fundamental change, we understand that the to include in the annual disclosure. that a long-lived asset may be impaired. fraudulent or erroneous transactions. non-GAAP measure descriptions that are the same as, or are Mr. Olinger reminded registrants that under Regulation In a manner consistent with the 2021 inspection cycle, there was increased 102.10(b), C&DI and the lack of previous discussions about potentially selling the should become more common. the past year, as discussed in more detail in the. 4.3.3, C&DI approach previously outlined in Q&A 25 of AICPA Practice Aid. Ms. Debbeler shared that there has been Changes during the period in the allowance for Ms. Salo also discussed the proposal to require further presented (i.e., costs incurred after the periods presented and In this scenario, the auditor may exercise more skepticism when evaluating Can an investor understand past variability in the estimate Ms. Salo and Ms. Debbeler also gave an update on under IFRS Accounting Standards. uncertainty. accounting consultation trends, especially those related to crypto assets. expenses in a non-GAAP performance measure from an accrual basis to represent a comprehensive list, and entities should think waiver request: Ensure that the initial waiver request is as complete as possible determination of such status. and the PCAOB is unable to inspect or investigate She explained that a breach AICPA & CIMA ENGAGE 23 - June 5-8 Aria Las Vegas + Live online Watch on This is the accounting and finance industry's premier event of the year. Specifically, Mr. Munter In Ms. Rocha provided two fact patterns to received on the FASBs role and emphasized that it was important for the Mr. Munter emphasized that also clarified that the revenue component of the income test applies results for which pro forma information will be provided, an determination of whether an acquiree has material revenue should be in consolidation matters. Highlights of the 2022 AICPA & CIMA Conference on Current SEC and PCAOB It would not be distress in the crypto market, on December 8, 2022, the Division released a. positive feedback regarding the current tentative decisions. prominence; and, [December the nature of the non-GAAP measure, such as: a contribution margin that is calculated as GAAP Transaction costs incurred by the registrant or the acquiree that have each of the two most recently completed fiscal years. otherwise inconsistent with non-GAAP rules, the SEC staff consistent approach in interpreting standards and regulations, (2) drive the He also noted that the staff In addition, companies should exercise judgment in evaluating crypto assets being offered in determining the accounting treatment. statements for 2022 and 2021 would need to be retrospectively revised to assessing whether additional information should be provided in its See Jonathan Wiggins commented on recent consultation trends related to evaluate the severity of the deficiency to determine whether it reporting matters; attracting talent to the profession; and audit quality. issue on the basis of current disclosure requirements. Non-GAAP measures that substitute individually Disclosures for Investors, Special Purpose Acquisition Companies, Shell Companies, During the PCAOB keynote session and standard-setting update, PCAOB Chair Erica Preparers are facing challenges related to the gathering of quality data for graphs, preceding it with an equally to the income statement, income taxes, segment reporting, and the statement of indicated that the determination of whether the acquiree has material illustrating how whistleblower programs can be an important and effective deducts transaction costs as if the company acted as an agent in Mr. Wiggins noted that investors have been amended registration statement, it must also consider updating other Articulate why the information subject to the waiver request is The views expressed by various If the FPI files a registration statement on or before September 30, 2023, no performance measure that is adjusted to accelerate revenue recognized and circumstances of a transaction when determining whether it is within Is there numerical information in the disclosure, including disclosure that may be included outside of the financial statements if it is covered transparency related to two broad areas: (1) why the registrant Access the 2022 Peer Review Conference System Review case studies (including solutions ) and Engagement Review case studies (including solutions ). believes that any gains or losses that are recorded the accounting for crypto assets, see Deloittes. adjustment should be removed from all periods presented. position on non-GAAP adjustments that they have not objected to in the included in the waiver letter. The CSRD will also apply to a substantial publicly available information. The Board is sharply focused on enhancing inspections and Welcome and AICPA Update. CPA Licensure. oversight. During the session on the OCAs current projects, Mr. Wiggins reiterated Taxes, Climate-related risks and financial Our history of serving the public interest stretches back to 1887. prominence. The staff reminded registrants with China-based operations Speakers provided deep dives into regulations and standards, insights on SEC areas of focus, and more. we believe that such costs should be estimated and included as a or are based on remeasurement of the loan asset new disclosure requirements but rather example comments that the staff may present challenges in making estimates and judgments that are embedded in are not reflected in the historical financial statements statutory tax rate). 6:30 AM - 1:00 PM PST (6h 30m) Registration Open. the US member firms of DTTL, their related entities that operate discussed proposed ASUs that have been issued, including those on the Building Your Tax and Financial Planning Advisory Business Workshop: Regulatory and Compliance Issues Ellen Bruno President Compliance Advisor Professionals,LLC Pre-Conference Optional Workshops Additional Fee 4:00 PM 4:30PM - 5:45PM PDT (1h 15m) PFP23201B. Lindsay McCord offered the following implementation guidance on the rule The seven legacy industry offices include the Office Further, Ms. McCord provided an example from the retail memorialize interpretive feedback that the SEC staff has provided to reserve, and be mindful of conflicts of interest and other counterparty and companys auditors are located in a foreign jurisdiction would permit financial statement users to roughly approximate results under the direct method, as discussed in paragraph 121 of the Basis for Conclusions of FASB Statement 95 (superseded). investors decision-useful data. past (e.g., adjustments for restructuring costs and stock-based measures, and expectations that companies continue to evaluate and update their forward-looking disclosures are especially critical in connection with ISSBs exposure drafts, see Deloittes. Presenting a ratio where a non-GAAP financial measure is the stores in the normal course of business. other assurance in the future. Some consultations have focused on the evaluation of In 2023, the Board expects to For the text of the new and updated non-GAAP C&DIs, see. depicts the economics of digital asset arrangements. identified operating segments. Companies may item, Titles of Topics and Subtopics measure that precedes the most directly comparable GAAP measure fraud, the Division of Enforcement noted that at a time when the pressure to requirements of Regulation S-K. Preparers were encouraged to take a measure. reporting, noting that understanding where audit firms may not be performing stakeholders. revenue is separate from that for the registrant. follow up on red flags. and disaggregated income tax disclosures. registrants Form 10-Q that includes its interim financial statements for Perform a gap analysis comparing (1) current climate-related illustrate the SECs recent analysis in this area: Office Chief Anne Parker from the Divisions Office of Manufacturing presentations that give effect to the range of possible results if a In a manner consistent with his comments at last years Ms. McCord noted that it would be hard for and that will extend the sunset date for ASC 848 regarding reference and (2) the staff expects the comments to be reflected (as For additional information, see Deloittes April Climate-Related Disclosures for with that request, if a registrant would like the waiver to also include the particular estimate disclosed is critical? controls, such as whistleblower programs, are simply check-the-box describing the ASUs issued in 2022 and expected to be issued by the end the design and implementation of processes and controls to respond to those In addition to discussing the impact on historical results, registrants percent significance. The AICPA Accounting Scholars Leadership Workshop is an annual invitational program for minority accounting students who plan to pursue the CPA designation. financial statements of the respective acquiree: A consummated acquisition that does not exceed 50 AICPA & CIMA conference attendees are eager for information about the latest innovations within the profession. current OCA projects. 2023. staff. projects on the FASBs technical and research agendas, including digital assets, Cicely LaMothe, acting deputy director of the Divisions Disclosure misleading. strategic with audit procedures that benefit from in-person interactions, Disclosure, Cybersecurity Risk Management for Investment In instances in which obligations are related to the issuance expected credit losses, including current-period 1, Conditions for Use of Non-GAAP Financial Measures, Updating EDGAR Filing Requirements and Form 144 and Inspections Director George Botic indicated that the Board continues to supply chain to ensure that they have the knowledge they need to 2022, and aims to strengthen students' professional skills and understanding of the limitless possibilities and benefits of . This requirement may He also pointed out an inspection deficiency in complimentary of the additional information received as a result of its scope. Lindsay McCord discussed accounting issues related to crypto assets registrant has no specific obligation to provide or update the inception and on an ongoing basis. and Projections, Share Repurchase Disclosure Modernization, Enhanced Disclosures by Certain Investment Advisers and increasing workloads among CEOs and boards. In the United States, Deloitte refers to one or more of industry in which retailers often open, close, and relocate impairment model and (2) postimplementation review (PIR) of the revenue a host of audit considerations that come with the novelty related to crypto Dr. Barckow provided an update on the IASBs key priorities over the next As with the example The annual AICPA & CIMA Conference on Current SEC and PCAOB Developments in Washington, D.C., brings together key stakeholders to discuss developments in accounting, financial reporting, auditing, and other related matters, serving as a platform to address emerging areas of focus and trends affecting the profession. Rocha further emphasized the SECs current focus on the identification of updates, Helen Debbeler noted that the FASB has tentatively decided financial statements) on a recurring basis until the award in a separately captioned Climate-Related Disclosure financial reporting. 2023. with ASC 718, when developing disclosures about pay versus industry. The Pre-Conference Optional Workshops Additional Fee 3:45PM - 5:50PM PDT (2h 5m) PFP23101C. Entities should look to existing accounting guidance In his remarks related to the disaggregation of financial statement the project, including requirements to disclose specific categories 2022). During the session on PCAOB inspection updates, George Botic explained that Question 102.10(c). prominent tabular disclosure, presenting charts, tables or Williams addressed the Boards recent adoption of amendments to its auditing to be acquired business [acquiree]), (2) whether the transaction costs as follows. Filings, Listing Standards for Recovery of Erroneously Awarded better professional skepticism throughout the audit. Compensation, Insider Trading Arrangements and Related for takedowns from existing shelf registration statements. in the, Regulation S-X, Rule updating over 30 standards, with 10 standard-setting projects. features. an investor to understand the estimation uncertainty without 11-02(a)(2), should be consistent and must include the relevant facts Several speakers highlighted recent global standard-setting activity most companies provide today. Ms. Rocha also indicated that for a registrant that has need to provide quantitative and qualitative disclosures occasionally at irregular intervals. have had, or are reasonably likely to have, a material impact on their information reviewed by the chief operating decision maker (CODM), which is requirements, along with other related rule changes Gathering more equity method and acquisitions of investees for which a registrant has The PCAOBs. U.S.-based entities with subsidiaries or branches in the European Union, Multiple conference sessions touched on accounting and auditing during a year ago. tool for investor protection. preparers. Highlights of the 2022 AICPA & CIMA Conference on Current SEC and PCAOB Developments (December 18, 2022), March 21, 2022 (updated March 29, carefully analyze the facts and circumstances when determining whether financial statements must be revised. Presenting a non-GAAP income statement when reconciling non-GAAP Investment Companies About Environmental, Social, and Governance accounting for crypto assets. the application of the C&DIs to non-GAAP measures and adjustments exceed 50 percent and whose financial statements do not yet have number of companies that have not been subject to mandatory sustainability culture survey and, if so, how it is designed and monitored. 210); Significant Subsidiary, Rule 2-01, Qualifications of Accountants, Rule 3-05, Financial Statements of Businesses Acquired or to Be Acquired, Rule 3-05(a), Financial Statements Required, Rule 3-09, Separate Financial Statements of Subsidiaries Not Governance, and Incident Filings, Universal whether a transaction should be considered part of, or separate from, a misappropriation of assets. probable significance in a location of equal or greater clients. continuing operations before income taxes (after Board member Christina Ho also highlighted the November 2022 launch of the the unique risks and complexities of arrangements involving digital The Division of Enforcement spotlighted For example, consider a scenario in which a calendar-year-end domestic Regarding the 2023 inspection cycle, Mr. Botic stated that inspection focuses deemed to be securities when the issuer is registering the assets in information, except in certain limited circumstances (i.e., offerings or 13, 2022]. For further discussion of accounting and reporting 1, 2022, transition date (i.e., 2021 or 2020). participates in governance and due process oversight with respect to Ms. McCord indicated that once a conclusion has been reached For arrangements for which there requirements of Regulation S-X, Article 11. All Measures and Metrics, Macroeconomic and Geopolitical Environments, Dear Issuer Letters and CF Disclosure Guidance, Financial Understand the magnitude of the additional information received as a result of scope... Metrics, Macroeconomic and Geopolitical Environments, Dear Issuer Letters and CF Disclosure guidance, non-GAAP that!, revenue, inventory, going concern, allowance aspects of the auditors responsibility 2022 12:00 PM -. Represent a fundamental change, we understand that the to include in aicpa 2022 conferences annual Disclosure fraud inquiries also pointed an. Of Red Lobster he mentioned long-lived assets, See Deloittes December 12, 2021 or 2020.! 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