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  • Public Company Accounting Oversight Board (PCAOB) - latest developments
    auditing standards PCAOB Staff Inspection Brief details objectives and scope of 2015 inspections of registered auditors PCAOB 10 1 2015 The PCAOB published a staff inspection brief that highlights the objectives focus and scope of its ongoing inspections in 2015 of auditors registered with the PCAOB This year Inspections staff is taking a close look at three general areas across firms 1 auditing internal control over financial reporting 2 assessing and responding to risks of material misstatement and 3 auditing accounting estimates including fair value measurements These are among the most common areas where inspectors found significant deficiencies in the past several years PCAOB updates standard setting agenda PCAOB 10 1 2015 The PCAOB issued an updated standard setting agenda which provides an overview of the board s current standard setting agenda and outlines key milestones on various standard setting projects PCAOB publishes first staff inspection brief on broker dealer inspection program for 2015 PCAOB 09 1 2015 The PCAOB published a staff inspection brief that details the objectives focus and scope of its ongoing inspections in 2015 of auditors of brokers and dealers the first full year of these inspections in which all of the audits inspected were governed by PCAOB standards It is the first edition in a series of staff inspection briefs that will provide additional detail about the PCAOB inspection process from scope documents to results and summaries of inspection findings Back to top PwC Comment letters PwC comments on PCAOB s Audit Quality Indicators concept release PCAOB 09 29 15 PwC supports a market based approach to the communication of audit quality indicators PwC comments on the PCAOB s identification of partner and others on new form PCAOB 8 31 2015 PwC is supportive of the proposal in the Supplemental Request to disclose the name of the engagement partner and information about certain other audit participants in a newly created PCAOB form Form AP rather than the auditor s report PwC comments on the PCAOB s use of specialists paper PCAOB 8 4 2015 PwC is supportive of the project but offers recommendations to address what we see as potential practical challenges Back to top Final Rules All PCAOB rules adopted by the Board and approved by the Securities and Exchange Commission For the full list of PCAOB bylaws and rules please visit the PCAOB website Improving Transparency Through Disclosure of Engagement Partner and Certain Other Participants in Audits PCAOB 12 15 2015 The PCAOB has adopted new rules and related amendments to its auditing standards that will improve transparency regarding the engagement partner and other accounting firms that took part in the audit The rules will require disclosure of the name of the engagement partner and information about other accounting firms on new PCAOB Form AP Auditor Reporting of Certain Audit Participants Form AP Reorganization of PCAOB Auditing Standards and Related Amendments to PCAOB Auditing Standards and Rules PCAOB 03 31 2015 The PCAOB has adopted amendments to its rules and standards to implement

    Original URL path: http://www.pwc.com/us/en/cfodirect/standard-setters/pcaob.html (2016-02-10)
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  • Securities and Exchange Commission (SEC) - latest developments
    Business Development Companies SEC 12 11 2015 The SEC is proposing rule 18f 4 a new exemptive rule under the Investment Company Act of 1940 designed to address the investor protection purposes and concerns underlying section 18 of the Act and to provide an updated and more comprehensive approach to the regulation of funds use of derivatives The proposed rule would permit mutual funds ETFs closed end funds and companies that have elected to be treated as BDCs under the Act to enter into derivatives transactions and financial commitment transactions as those terms are defined in the proposed rule notwithstanding the prohibitions and restrictions on the issuance of senior securities under section 18 of the Act provided that the funds comply with the conditions of the proposed rule Back to top Final Rules See the SEC s website for a complete list of all final rules SEC Interim Rule Simplification of Disclosure Requirements for Emerging Growth Companies and Forward Incorporation by Reference on Form S 1 for Smaller Reporting Companies SEC 01 13 2016 The SEC is adopting interim final amendments to its rules and forms to implement Sections 71003 and 84001 of the Fixing America s Surface Transportation FAST Act which require that the Commission revise Forms S 1 and F 1 to permit emerging growth companies to omit financial information for certain historical periods and revise Form S 1 to permit forward incorporation by reference for smaller reporting companies SEC Final Rule Crowdfunding SEC 10 30 2015 The SEC has adopted new Regulation Crowdfunding under the Securities Act of 1933 and the Securities Exchange Act of 1934 to implement the requirements of Title III of the JOBS Act The new regulation prescribes rules governing the offer and sale of securities under new Section 4 a 6 of the Securities Act of 1933 It also provides a framework for the regulation of registered funding portals and broker dealers that issuers are required to use as intermediaries in the offer and sale of securities in reliance on Section 4 a 6 SEC Final Rule Pay Ratio Disclosure SEC 08 05 2015 The SEC has adopted amendments to Item 402 of Regulation S K to implement Section 953 b of the Dodd Frank Act to require a public company to disclose the ratio of the compensation of its CEO to the median compensation of its employees The new rule provides companies with flexibility in calculating this pay ratio and helps inform shareholders when voting on say on pay The new rule will provide shareholders with information they can use to evaluate a CEO s compensation and will require disclosure of the pay ratio in registration statements proxy and information statements and annual reports that call for executive compensation disclosure Companies will be required to provide disclosure of their pay ratios for their first fiscal year beginning on or after January 1 2017 Back to top Financial Reporting Manual SEC Division of Corporation Finance Financial Reporting Manual Updated August 2015 SEC 08

    Original URL path: http://www.pwc.com/us/en/cfodirect/standard-setters/sec.html (2016-02-10)
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  • Webcasts, videos & podcasts on PwC CFOdirect
    Kong France Germany India Italy Japan Mexico Middle East Netherlands Russia Singapore South Africa South Korea Spain Sweden Switzerland United Kingdom United States Complete list of PwC territory sites Webcasts videos podcasts PwC leaders and specialists share ideas and perspectives on business challenges and opportunities Videos 2015 Top 5 Year end accounting reminders SEC comment letter response process SEE ALL Webcasts Current Accounting Reporting Developments March 16 Register for our Q1 Current Accounting Reporting Developments webcast designed to keep you informed about emerging accounting regulatory and market developments impacting financial reporting SEC comment letter trends Commercial and industrial companies or Financial services Webcast replays Watch a replay of our 90 minute SEC comment letter trends webcasts Each webcast will provide you with insights and analysis of recent SEC comment letter trends at an industry level One webcast discusses trends impacting Commercial and industrial companies sectors and the other is focused on Financial services industries SEE ALL Podcasts PwC s CFOdirect podcast series features perspectives on today s key regulatory accounting and financial reporting developments Each episode provides insight using plain English to help you stay current in a rapidly changing business world Episode 9 Management s discussion and analysis Getting ready to sit down and write MD A Hear about comment letter trends on results of operations liquidity and non GAAP measures Episode 8 Earnings per share This podcast covers some common questions around earnings per share Listen now to learn more SEE ALL Explore Webcasts On demand library of CPE eligible webcasts Video library featuring business regulatory financial reporting accounting and auditing topics CFOdirect podcast series on regulatory accounting and financial reporting topics On demand library of CPE eligible webcasts Do you need CPE credit Browse our library of on demand CPE programs for your opportunity to earn some

    Original URL path: http://www.pwc.com/us/en/cfodirect/multimedia.html (2016-02-10)
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  • PwC Webcasts and Continuing Professional Education (CPE) Credits
    2016 03 16 16 Register for our quarterly webcast designed to keep you informed about emerging accounting regulatory and market developments impacting financial reporting Tax function of the future Tax as a critical component in every Finance transformation effort webcast February 11 2016 02 11 16 During this webcast our Tax Reporting Strategy and Management Consulting specialists will discuss why many Finance functions are undertaking transformations large and small and why Tax needs to be an integral part of these efforts from the outset Building trust and transparency through SOC 2 reporting What every organization should know webcast February 9 2016 02 09 16 The global outsourcing market is constantly evolving Are you up to date on the latest SOC 2 and vendor controls reporting trends Join our upcoming webcast in which we ll discuss SOC 2 reporting trends reducing costs and increasing efficiencies through SOC 2 Vendor Controls Attestation and more Take control of your spend Navigating E Business Suite s procure to pay processing complexity Webcast replay 02 04 16 In this recorded webcast we discuss the inherent risks including potential vulnerabilities associated with the Oracle EBS procure to pay business process and what configurable application controls can be leveraged to establish a base control foundation to help reduce the potential for fraud or inadvertent circumventing of internal controls Center for Board Governance Quarterly webcast Preparing for what s next on the agendas at the SEC PCAOB and FASB February 2 2016 02 02 16 In this webcast we will discuss and offer key insights on the active regulatory and standard setting agendas the current environment and emerging issues being addressed by the SEC PCAOB and FASB Top health industry issues of 2016 Webcast replay 01 28 16 This recorded webcast focuses on the 10 business issues outlined

    Original URL path: http://www.pwc.com/us/en/cfodirect/multimedia/webcasts.html (2016-02-10)
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  • On-demand CPE webcasts on accounting and financial reporting topics: PwC
    industry level Commercial and industrial companies i e Regulation S X Article 5 1 5 credits ON DEMAND CPE Financial institutions i e Regulation S X Article 6 7 or 9 1 5 credits ON DEMAND CPE Other financial reporting topics Pension accounting 1 5 credits Our webcast provides an overview of the hot topics in pension accounting and discusses current developments proposed new guidance and challenges in applying the standard ON DEMAND CPE Foreign currency 1 5 credits Our webcast covers key considerations for multinational companies with foreign operations regarding the impact that acquisitions and dispositions can have on functional currency determination recording of goodwill release of CTA and substantial liquidation of foreign entities ON DEMAND CPE Lease accounting 1 credit Our webcast covers current lease accounting issues in the marketplace including build to suit leases sale leasebacks and common terms in lease agreements that result in capital lease classification ON DEMAND CPE Navigating through distress and bankruptcy 1 5 credits Our webcast discusses key considerations for companies in distress including executing a successful turnaround the bankruptcy filing and reporting process and emerging from bankruptcy ON DEMAND CPE Derivatives and hedging 1 5 credits Our webcast covers current derivatives and hedge accounting guidance with a focus on hedging foreign currency risk and interest rate risk ON DEMAND CPE EPS 1 credit Our webcast covers topics related to the calculation of earnings per share EPS ON DEMAND CPE Revenue recognition Our revenue recognition webcast series discusses the new revenue standard and how it will affect your business Note For the latest developments on the new FASB revenue recognition standard please visit the CFOdirect revenue recognition page Revenue Recognition PwC and Financial Executives Research Foundation FERF 2015 survey results Assessing impact and implementation 1 credit ON DEMAND CPE Latest developments on

    Original URL path: http://www.pwc.com/us/en/cfodirect/multimedia/webcasts/on-demand-cpe.html (2016-02-10)
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  • PwC videos on financial reporting, accounting, regulatory, business and auditing topics
    Framework Expanding the definition of fraud PwC s Kristin Rivera and Glenn Ware discuss the expanded definition of Fraud in the COSO Framework with Adrian Mebane VP of Global Ethics Compliance at The Hershey Company COSO 2013 ICFR Transition Highlights how clients can effectively leverage PwC s four phased approach to transition to the COSO 2013 Framework and utilize the Phase 2 mapping template Internal control COSO update PwC s Stephen Soske Chuck Harris and Kassie Bauman discuss how companies should address the new COSO framework in their internal control processes Regulatory and Business Issues Pension plan risk and response Assessing risk in your pension plan Listen in to hear the types of risks pensions face the actions companies are taking and the related accounting impacts SEC comment letter response process Crafting a response to an SEC comment letter Watch now for tips on how best to go about it 2015 Top 5 Year end accounting reminders Hear PwC s Top 5 accounting topics to keep top of mind as companies head into the 2015 reporting cycle Top 5 year end SEC reporting reminders This video highlights key financial reporting reminders for companies as they head into the year end reporting cycle More videos on Regulatory and Business Issues Pension plan risk and response Assessing risk in your pension plan Listen in to hear the types of risks pensions face the actions companies are taking and the related accounting impacts SEC comment letter response process Crafting a response to an SEC comment letter Watch now for tips on how best to go about it 2015 Top 5 Year end accounting reminders Hear PwC s Top 5 accounting topics to keep top of mind as companies head into the 2015 reporting cycle Top 5 year end SEC reporting reminders This video highlights key financial reporting reminders for companies as they head into the year end reporting cycle The quarter close Interview with Jim Kroeker Hear Jim Kroeker speak on some top of mind items of the FASB Accounting policy changes and preferability letters Ever wonder when s the best time to make a policy change Hear some options and the related pros and cons in this video Business email compromise Could a single email cost you millions The answer may surprise you Learn about a fraud scheme that has caught many companies off guard Top 5 SEC reminders in an IPO Considering an IPO Hear our Top 5 SEC reporting items when making the push to go public Foreign currency volatility Foreign currency volatility is impacting companies across all industries PwC s Valerie Wieman and John Horan discuss the driving forces risk management hedging strategies and disclosure considerations Oil price volatility are you fit for 50 oil Are you prepared for 50 oil Hear how we got here and the operational levers you can pull in this changing environment Private company alternatives impact on public companies Did you know the new private company accounting alternatives can impact public companies too SEC

    Original URL path: http://www.pwc.com/us/en/cfodirect/multimedia/videos.html (2016-02-10)
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  • PwC podcasts on accounting, regulatory and financial reporting topics
    business world Busy financial executives can listen to episodes at their convenience via desktop computer or smart phone Subscribe in iTunes Download this podcast Episode 9 Management s discussion and analysis Getting ready to sit down and write MD A Hear about comment letter trends on results of operations liquidity and non GAAP measures Duration 17 02 Download this podcast Episode 8 Earnings per share This podcast covers some common questions around earnings per share Listen now to learn more Duration 14 22 Download this podcast Episode 7 Restructuring Changes in the business landscape can result in personnel restructuring or exiting leased facilities Listen now to learn more Duration 23 05 Download this podcast Episode 6 Valuation allowance on deferred tax assets Valuation allowances on DTAs can be confusing Hear the guidance and some common misconceptions in plain English Duration 18 01 Download this podcast Episode 5 Build to suite lease arrangements Are you moving offices or upgrading space Build to suit lease accounting could result in the asset going on your books Listen now to learn more Duration 22 04 Download this podcast Episode 4 Cross Border Acquisitions Doing an acquisition overseas In this episode PwC s Jim Gazley Beth Paul and Anthony Greco discuss some unique points to consider in a cross border acquisition Duration 16 06 Download this podcast Episode 3 Revenue recognition Identifying performance obligations and licenses In this episode PwC s Angela Fergason Dusty Stallings and Brett Cohen provide an overview of the Transition Resource Group and discuss a recent FASB proposal addressing licenses of intellectual property and how to identify performance obligations Duration 14 55 Download this podcast Episode 2 Consolidation standard overview In this episode PwC s Lee Vanderpool and Craig Cooke discuss how the new consolidation standard which was issued in early

    Original URL path: http://www.pwc.com/us/en/cfodirect/multimedia/podcasts.html (2016-02-10)
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  • Calendar of standard-setting meetings, events and PwC webcasts
    replay Online 12 18 15 PwC s Deals Practice Year end M A Outlook for 2016 Webcast replay Webcast Online 12 21 15 FASB Board Meeting Meeting FASB Offices Norwalk CT 01 05 16 GASB Board Meeting Meeting FAF Offices Norwalk CT 01 06 16 FASB Board Meeting Meeting FASB Offices Norwalk CT 01 06 16 PwC s quarterly tax accounting Webcast replay Webcast Online 01 12 16 IFRS Interpretations Committee Meeting Meeting IASB Offices London England 01 12 16 ASB Meeting Meeting Sarasota FL 01 13 16 Energy executive series Tax Function of the Future Webcast replay Webcast Online 01 18 16 IASB Meeting Meeting IASB Offices London England 01 20 16 The lease standard is changing are you ready IFRS 16 Leases Webcast replay Webcast Online 01 20 16 FASB Board Meeting Meeting FASB Offices Norwalk CT 01 21 16 Healthcare Higher Education and Nonprofit Series Hot topics and technical updates impacting accounting and financial reporting Webcast replay Webcast Online 01 21 16 EITF Meeting Meeting FASB Offices Norwalk CT 01 25 16 GASB Board Meeting Meeting Teleconference 01 25 16 IAASB Meeting Meeting IFAC Offices New York NY 01 27 16 Personal Information Use Governance Managing Risk While Unlocking Business Value Webcast replay Webcast Online 01 27 16 FASB Board Meeting Meeting FASB Offices Norwalk CT 01 28 16 Top health industry issues of 2016 Webcast replay Webcast Online 01 28 16 Transaction Trends in Oil and Gas Full year M A update Webcast replay Webcast Online 02 02 16 Center for Board Governance Quarterly webcast Preparing for what s next on the agendas at the SEC PCAOB and FASB February 2 2016 Webcast Online 02 02 16 Meet the Experts PwC IFRS Conference 2016 Conference The Taj Mahal Palace Mumbai 02 02 16 SEC Equity Market

    Original URL path: http://www.pwc.com/us/en/cfodirect/events.html (2016-02-10)
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