Issues & Trends | December 2018

2018 AICPA Conference on Current SEC and PCAOB Developments

Filed under: SEC matters

KPMG reports on the important messages coming from this year’s conference. One overarching theme became apparent: High-quality financial reporting and reliable audits are a shared responsibility among all participants in the financial reporting architecture.


  • All public companies

Relevant dates

  • Effective immediately

Key impacts

  • Emerging issues and risks, and upcoming changes in financial reporting will affect the roles and responsibilities of management, audit committees and auditors during the calendar year-end financial reporting process and into 2019.

Report contents

  • Advancing the quality of financial reporting
  • Are you adequately preparing for the new accounting standards?
  • Does your approach to assessing ICFR incorporate best practices?
  • What are today’s emerging issues and risks?
  • What’s new from the SEC in 2018 and what can you expect in 2019?
  • How might auditing developments affect your company?
  • Demystifying emerging technologies

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