Highlights of the 2023 AICPA & CIMA Conference on Current SEC and PCAOB Developments
This Heads Up summarizes insights from the 2023 AICPA & CIMA Conference on Current SEC and PCAOB Developments. The conference brings together key stakeholders to discuss developments, emerging issues, and trends in accounting, financial reporting, and auditing, as well as other related matters. Topics discussed at this year’s conference included communication to investors; new SEC reporting requirements, including clawback checkboxes; new guidance on segment reporting; the statement of cash flows; and PCAOB inspection trends and audit quality.