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On December 9-11, 2024, representatives of the Securities and Exchange Commission (SEC), the Financial Accounting Standards Board (FASB), the Public Company Accounting Oversight Board (PCAOB), the International Accounting Standards Board (IASB), and the American Institute of Certified Public Accountants (AICPA) spoke at the 2024 AICPA & CIMA Conference on Current SEC and PCAOB Developments (Conference). The Conference was held in Washington, D.C. and virtually. In this edition of “A Closer Look,” we highlight the more significant financial reporting and auditing issues discussed during the Conference.1 The major topics and recurring themes discussed during the Conference covered a number of important accounting, reporting, and auditing issues, many of which could be of interest to nonpublic companies as well as SEC registrants. They included the following:
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