Seminar  Program

34th Annual SEC Reporting & FASB Forum


Select a Location:

Why You Should Attend

With the financial reporting world in a constant state of change, it’s challenging to keep up with new and evolving accounting standards and regulations.  The Annual Forum will provide key insights and updates from regulators, industry and topic experts.  Attendees will learn about FASB’s standard-setting agenda, as well as updates on rulemaking, interpretive guidance and enforcement actions from the SEC.  Our expert faculty will discuss implementation challenges and offer practical approaches to new and complex disclosure and accounting requirements.        

What You Will Learn

  • Updates on rulemaking and interpretive guidance in the SEC’s Division of Corporation Finance, plus hot topics in CorpFin’s comment process
  • Implementation of FASB’s revenue recognition standard with a focus on year-end disclosures and the SEC’s observations
  • Year-end issues regarding income taxes
  • Leases implementation and SAB 74 disclosures
  • Financial instruments guidance and adoption issues
  • Other key accounting developments from the FASB, including  liabilities and equity, as well  as lots of narrow projects
  • The impact on the disclosure of critical accounting estimates given the new audit report and the discussion of critical audit matters
  • The latest on cybersecurity disclosures
  • Office of Chief Accountant frequent accounting consultation areas
  • Key focus areas and hot topics throughout

Who Should Attend

SEC reporting professionals, including those involved in the preparation of financial statements, partners of public accounting firms and their staff, lawyers and corporate legal staff, investor relations professionals, audit committee members, and others involved in preparation or review of the financial statements.

Program Level: Overview

Intended Audience: SEC reporting professionals, including those involved in the preparation of financial statements, partners of public accounting firms and their staff, lawyers and corporate legal staff, investor relations professionals, audit committee members, and others involved in preparation or review of the financial statements.

Prerequisites:  We recommend first attending the SEC Reporting Skills Workshop or prior experience with the SEC reporting process and use of the Instructions to Forms and Regulations S-K and S-X.

Advanced Preparation: None

 


Cancellations

All cancellations received 3 business days prior to the program will be refunded 100%. If you do not cancel within the allotted time period, payment is due in full. You may substitute another individual to attend the program at any time.

Day One: 8:00 a.m. - 5:00 p.m.

7:00 Networking Breakfast

8:00 Welcome and Program Overview

Speakers: Bob Laux, Cheryl L. Linthicum



8:10 Current Developments in the SEC’s Division of Corporation Finance

•     Capital formation and updates on recent rulemaking and interpretive activity
•     Status of Disclosure Effectiveness
•     Staff focus areas, including:
    o     Business combinations
    o     Role in recently issued accounting standards
    o     Segments – identification, disclosure, and ICFR
    o     Statement of Cash Flows – restatements and ICFR concerns
    o     Implementation of new accounting standards
    o     SAB 74 disclosures – leases and credit losses
    o     Non-GAAP and metrics
    o     Pay ratio disclosures
    o     Financial Reporting Manual updates
    o     Reg S-X Rule 3-13 waivers

Speakers: Rohit Elhance, Mark Shannon




10:00 Networking Break

10:15 Revenue Recognition – Post Implementation Issues and Year-End Disclosures

•     Issues, disclosure insights and details after three quarters
•     Systems and controls considerations
•     Collaborative arrangements
•     SEC observations, public remarks and comment letters

Speakers: Terri Anderson, Reto Micheluzzi, Christopher Pettit



11:10 Income Taxes – Year-End Issues

•     SAB 118 and completion of the measurement period
•     ASC Topic 740 disclosures
•     Interaction of tax disclosures in MD&A and the footnotes
•     Other U.S. Tax Reform Act issues

Speaker: Kayreen Handley



12:00 Networking Lunch

1:00 MD&A, Gearing Up for Year-End Reporting

•     The impact of adopting new accounting standards
•     Critical accounting estimates versus critical audit matters
•     Current SEC Staff focus areas
•     Recent enforcement cases
•     Changes to MD&A and other S-K items on the horizon

Speaker: Ryan J. Maierson



2:15 Cybersecurity

•     CorpFin Disclosure Topic No. 2 refresher
    o     Description of the Business, Legal Proceedings, MD&A, and the Financial Statements
•     SEC 2018 Interpretive Release
    o     Controls
    o     Insider trading issues
•     SEC Enforcement

Speakers: Matthew Fry, Jeff Schaefer



3:30 Networking Break

3:45 Staying Out of Trouble – SEC Enforcement Update

•     Enforcement priorities
•     Recent cases and their impact
•     Whistleblower Awards
•     FCPA developments
•     Where do problems start?
•     Managing the enforcement process

Speakers: Shamoil Shipchandler, David Woodcock

5:00 Adjourn

(CFE Field of Study: Fraud)


Day Two: 8:00 a.m. - 4:30 p.m.

7:00 Networking Breakfast

8:00 The FASB Update
• Business combinations versus asset acquisitions
• Another stab at distinguishing liabilities from equity
• Disclosure framework
 o Board’s decision process
 o Entity’s decision process
• Financial performance reporting
• Segment reporting
• Cloud computing arrangements
• Consolidation and variable interest entities
Speakers: Halie Creps, Waleed Zafar



9:30 Networking Break

9:45 Current Developments in the SEC’s Office of the Chief Accountant

•     Focus on implementation of new standards: revenue, leases and financial instruments
•     Recent accounting matters
    o     Trends in accounting restatements
    o     Most frequently consulted topics
    o     Recent areas of consultations
•     Role and effectiveness of the audit committee

Speaker: Rahim Ismail



11:15 Financial Instruments – Back in the Spotlight Again

•     Credit losses
    o     Status of adoption/SAB 74 disclosures
    o     Impact on entities outside the financial services industry
•     Hedge accounting
    o     Relief provided by the new standard
    o     Accommodation of more hedging strategies
•     Classification and measurement
    o     Adoption impacts

Speakers: Ryan Brady, Graham Dyer



12:15 Networking Lunch

1:15 Implementing FASB’s Leases Standard

•     Implementation considerations
•     Transition and the FASB’s new alternative
•     SAB 74 and footnote disclosures
•     ICFR considerations
•     Preparing investors and creditors

Speakers: Thomas Faineteau, Michael Nesta



3:00 Networking Break

3:15 PCAOB Update

•     Changes to the auditors report, including critical audit matters
•     New PCAOB, what can we expect
•     Update on inspections

Speakers: Ted Bathurst, Blake Wilson

4:30 Adjourn



Co-Chair(s)
Bob Laux ~ Associate Director, SEC Institute, a Division of PLI
Cheryl L. Linthicum, PhD, CPA, CMA ~ Professor of Accounting, College of Business, The University of Texas at San Antonio
Speaker(s)
Terri Anderson ~ Vice President - Asst Controller, Keurig Dr Pepper
Ted Bathurst ~ Executive Consultant,
Ryan Brady ~ Partner, Accounting Principles Group, Grant Thornton LLP
Halie Creps ~ Partner, KPMG
Graham Dyer ~ Partner, Accounting Principles Group, Grant Thornton LLP
Rohit Elhance ~ Partner, SEC Regulatory Matters, Grant Thornton LLP
Thomas Faineteau ~ National Assurance Partner, BDO USA LLP
Matthew L. Fry ~ Partner, Haynes & Boone LLP
Kayreen Handley ~ Partner, Audit, KPMG LLP
Rahim Ismail ~ Professional Accounting Fellow, Office of the Chief Accountant, U.S. Securities and Exchange Commission
Ryan J. Maierson ~ Partner, Latham & Watkins LLP
Reto Micheluzzi ~ Accounting Advisory Partner, PwC
Michael G. Nesta ~ Partner, KPMG
Christopher Pettit ~ Senior Director of External Reporting and Technical Accounting, Keurig Dr Pepper
Jeff Schaeffer ~ Managing Director, Risk and Financial Advisory, Deloitte & Touche LLP
Mark Shannon ~ Managing Director, Assurance Professional Practice, Crowe LLP
Shamoil T. Shipchandler ~ Director, Fort Worth Regional Office, U.S.Securities and Exchange Commission
Blake Wilson ~ Chief Compliance and Ethics Officer and National Partner - Audit Quality Assessment & Remediation , BDO USA, LLP
David Woodcock ~ Jones Day
Waleed Zafar ~ Deloitte & Touche LLP
Program Attorney(s)
Robin D. Goldstein ~ Director & Sr. Program Attorney, PLI

The Fairmont Hotel, 1717 N. Akard Street, Dallas, TX 75201.  A block of rooms has been reserved for this program.  Please contact the hotel directly at (214) 720-2020 and mention PLI and the name of the program.  The cut off date for the preferred rate is October 21, 2018.

The Conference will take place in the Venetian Room (Lobby Level) and the Lunch in the Pavilion Room (Terrace Level – South Tower).

General credit information about this format appears below. For credit information specific to this program, please choose your jurisdiction(s) in the Credit Information box on the right-hand side of this page.


U.S. MCLE States

Alabama:  SEC Institute’s live seminars qualify as “live” credit. There is no limit to the number of credits an attorney can earn via live seminars.

Alaska:  All SEC Institute products can fulfill Alaska’s CLE requirements. There is no limit to the number of credits an attorney can earn via SEC Institute products.

Arizona:  SEC Institute’s live seminars qualify as “interactive CLE” credit. There is no limit to the number of credits an attorney can earn via interactive CLE programs.

Arkansas:  SEC Institute’s live seminars qualify as “live” credit. There is no limit to the number of credits an attorney can earn via live seminars.

California:  SEC Institute’s live seminars qualify as “participatory” credit. There is no limit to the number of credits an attorney can earn via participatory programs.

Colorado:  All SEC Institute products can fulfill Colorado’s CLE requirements. There is no limit to the number of credits an attorney can earn via SEC Institute products.

Connecticut: Effective January 1, 2017, all SEC Institute products can fulfill Connecticut’s CLE requirements. There is no limit to the number of credits an attorney can earn via SEC Institute products.

Delaware:  SEC Institute’s live seminars qualify as “live” credit. There is no limit to the number of credits an attorney can earn via live seminars.

Florida:  All SEC Institute products can fulfill Florida’s CLE requirements. There is no limit to the number of credits an attorney can earn via SEC Institute products.

Georgia:  SEC Institute’s live seminars qualify as “live” credit. There is no limit to the number of credits an attorney can earn via live seminars.

Hawaii:  All SEC Institute products can fulfill Hawaii’s CLE requirements. There is no limit to the number of credits an attorney can earn via SEC Institute products.

Idaho:  SEC Institute’s live seminars qualify as “live” credit. There is no limit to the number of credits an attorney can earn via live seminars.

Illinois:  All SEC Institute products can fulfill Illinois' CLE requirements for experienced attorneys. There is no limit to the number of credits an attorney can earn via SEC Institute products.

Indiana:  SEC Institute’s live seminars qualify as “live” credit. There is no limit to the number of credits an attorney can earn via live seminars.

Iowa:  SEC Institute’s live seminars qualify as “live” credit. There is no limit to the number of credits an attorney can earn via live seminars.

Kansas:  SEC Institute’s live seminars qualify as “live” credit. There is no limit to the number of credits an attorney can earn via live programs.

Kentucky:  SEC Institute’s live seminars qualify as “live” credit. There is no limit to the number of credits an attorney can earn via live seminars.

Louisiana:  SEC Institute’s live seminars qualify as “live” credit. There is no limit to the number of credits an attorney can earn via live seminars.

Maine:  SEC Institute’s live seminars qualify as “live” credit. There is no limit to the number of credits an attorney can earn via live seminars.

Minnesota:  SEC Institute’s live seminars qualify as “live” credit. There is no limit to the number of credits an attorney can earn via live seminars.

Mississippi:  SEC Institute’s live seminars qualify as “live” credit. There is no limit to the number of credits an attorney can earn via live seminars.

Missouri:  SEC Institute’s live seminars qualify as “live” credit. There is no limit to the number of credits an attorney can earn via live seminars.

Montana:  SEC Institute’s live seminars qualify as “live” credit. There is no limit to the number of credits an attorney can earn via live seminars.

Nebraska:  SEC Institute’s live seminars qualify as “live” credit. There is no limit to the number of credits an attorney can earn via live seminars.

Nevada:  SEC Institute’s live seminars qualify as “live” credit. There is no limit to the number of credits an attorney can earn via live seminars.

New Hampshire:  All SEC Institute products can fulfill New Hampshire’s CLE requirements. There is no limit to the number of credits an attorney can earn via SEC Institute products.

New Jersey:  SEC Institute’s live seminars qualify as “live” credit. There is no limit to the number of credits an attorney can earn via live seminars.

New Mexico:  SEC Institute’s live seminars qualify as “live” credit. There is no limit to the number of credits an attorney can earn via live seminars.

New York

Experienced Attorneys:  All SEC Institute products can fulfill New York’s CLE requirements for experienced attorneys. There is no limit to the number of credits an attorney can earn via SEC Institute products.

Newly Admitted Attorneys:  SEC Institute’s transitional live seminars can be used to fulfill the requirements for newly admitted attorneys. All credit categories may be earned via transitional live seminars.

North Carolina:  SEC Institute’s live seminars qualify as “live” credit. There is no limit to the number of credits an attorney can earn via live seminars.

North Dakota:  SEC Institute’s live seminars qualify as “live” credit. There is no limit to the number of credits an attorney can earn via live seminars.

Ohio:  SEC Institute’s live seminars qualify as “live” credit. There is no limit to the number of credits an attorney can earn via live seminars.

Oklahoma:  SEC Institute’s live seminars qualify as “live” credit. There is no limit to the number of credits an attorney can earn via live seminars.

Oregon:  All SEC Institute products can fulfill Oregon’s CLE requirements. There is no limit to the number of credits an attorney can earn via SEC Institute products.

Pennsylvania: SEC Institute’s live seminars qualify as “live” credit. There is no limit to the number of credits an attorney can earn via live seminars.

Puerto Rico:  All SEC Institute products can fulfill Puerto Rico’s CLE requirements. There is no limit to the number of credits an attorney can earn via SEC Institute products.

Rhode Island:  SEC Institute’s live seminars qualify as “live” credit. There is no limit to the number of credits an attorney can earn via live seminars.

South Carolina:  SEC Institute’s live seminars qualify as “live” credit. There is no limit to the number of credits an attorney can earn via live seminars.

Tennessee:  SEC Institute’s live seminars qualify as “live” credit. There is no limit to the number of credits an attorney can earn via live seminars.

Texas:  All SEC Institute products can fulfill Texas’ CLE requirements. There is no limit to the number of credits an attorney can earn via SEC Institute products.

Utah:  SEC Institute’s live seminars qualify as “live” credit. There is no limit to the number of credits an attorney can earn via live seminars.

Vermont:  SEC Institute’s live seminars qualify as “live” credit. There is no limit to the number of credits an attorney can earn via live seminars.

Virgin Islands:  All SEC Institute products can fulfill the Virgin Islands’ CLE requirements. There is no limit to the number of credits an attorney can earn via SEC Institute products.

Virginia:  SEC Institute’s live seminars qualify as “live interactive” credit. There is no limit to the number of credits an attorney can earn via live interactive programs.

Washington:  All SEC Institute products can fulfill Washington’s CLE requirements. There is no limit to the number of credits an attorney can earn via SEC Institute products.

West Virginia:  SEC Institute’s live seminars qualify as “live” credit. There is no limit to the number of credits an attorney can earn via live seminars.

Wisconsin:  SEC Institute’s live seminars qualify as “live” credit. There is no limit to the number of credits an attorney can earn via live seminars.

Wyoming:  SEC Institute’s live seminars qualify as “live” credit. There is no limit to the number of credits an attorney can earn via live seminars.


CPD Jurisdictions

British Columbia (CPD-BC):  SEC Institute’s live seminars qualify as “real-time” credit. There is no limit to the number of credits an attorney can earn via real-time programs.

Ontario (CPD-ON):  SEC Institute’s live seminars qualify as “interactive” credit. There is no limit to the number of credits an attorney can earn via interactive programs.

Quebec (CPD-QC): SEC Institute’s live seminars can fulfill Quebec’s CPD requirements.

Hong Kong (CPD-HK):  SEC Institute’s live seminars qualify as “live” credit. There is no limit to the number of points an attorney can earn via live seminars.

United Kingdom (CPD-UK):  SEC Institute’s live seminars can fulfill the United Kingdom’s CPD requirements.

Australia (CPD-AUS):  SEC Institute’s live seminars qualify as “live” credit in all Australian jurisdictions. There is no limit to the number of credits an attorney can earn via live seminars.

Alberta (CPD-ALBERTA):  All SEC Institute products can fulfill Alberta’s CPD requirements. There is no limit to the number of credits an attorney can earn via SEC Institute products.

Dubai (CLPD-DUBAI):  SEC Institute’s live seminars may fulfill CLPD credit requirements.


Other Credit Types

CPE Credit (NASBA): SEC Institute’s live seminars qualify as the “Group-Live” delivery method. Please check the Credit Information box on the right-hand side of this page to verify CPE credit availability.

IRS Continuing Education (IRS-CE): SEC Institute’s live seminars may fulfill IRS-CE requirements. To request IRS-CE credit, please notify PLI at plicredits@pli.edu of your request and include your Preparer Tax Identification Number (PTIN).

Certified Fraud Examiner CPE:  SEC Institute’s live seminars may fulfill Certified Fraud Examiner CPE requirements. To request CPE credit or find out which programs offer CPE, please contact PLI at plicredits@pli.edu.

IAPP Continuing Privacy Credit (CPE):  SEC Institute’s live seminars may fulfill Privacy CPE credit requirements.

HR Recertification (HRCI):  SEC Institute’s live seminars may fulfill HR credit requirements.

SHRM Recertification (SHRM):  SEC Institute’s live seminars qualify as "instructor-led" credit. There is no limit to the number of credits an SHRM professional can earn via instructor-led programs.

Compliance Certification Board (CCB):  SEC Institute’s live seminars qualify as “live” training events. There is no limit to the number of credits a candidate or certification holder can earn via live seminars.

Certified Anti-Money Laundering Specialists (CAMS):  SEC Institute’s live seminars may fulfill CAMS credit requirements.

New York State Social Worker Continuing Education (SW CPE):  SEC Institute’s live seminars may fulfill SW CPE credit requirements.

American Bankers Association Professional Certification (ABA):  SEC Institute’s live seminars may fulfill ABA credit requirements.

Certified Financial Planners (CFP):  SEC Institute’s live seminars may fulfill CFP credit requirements.

 

Why You Should Attend

With the financial reporting world in a constant state of change, it’s challenging to keep up with new and evolving accounting standards and regulations.  The Annual Forum will provide key insights and updates from regulators, industry and topic experts.  Attendees will learn about FASB’s standard-setting agenda, as well as updates on rulemaking, interpretive guidance and enforcement actions from the SEC.  Our expert faculty will discuss implementation challenges and offer practical approaches to new and complex disclosure and accounting requirements.        

What You Will Learn

  • Updates on rulemaking and interpretive guidance in the SEC’s Division of Corporation Finance, plus hot topics in CorpFin’s comment process
  • Implementation of FASB’s revenue recognition standard with a focus on year-end disclosures and the SEC’s observations
  • Year-end issues regarding income taxes
  • Leases implementation and SAB 74 disclosures
  • Financial instruments guidance and adoption issues
  • Other key accounting developments from the FASB, including  liabilities and equity, as well  as lots of narrow projects
  • The impact on the disclosure of critical accounting estimates given the new audit report and the discussion of critical audit matters
  • The latest on cybersecurity disclosures
  • Office of Chief Accountant frequent accounting consultation areas
  • Key focus areas and hot topics throughout

Who Should Attend

SEC reporting professionals, including those involved in the preparation of financial statements, partners of public accounting firms and their staff, lawyers and corporate legal staff, investor relations professionals, audit committee members, and others involved in preparation or review of the financial statements.

Program Level: Overview

Intended Audience: SEC reporting professionals, including those involved in the preparation of financial statements, partners of public accounting firms and their staff, lawyers and corporate legal staff, investor relations professionals, audit committee members, and others involved in preparation or review of the financial statements.

Prerequisites:  We recommend first attending the SEC Reporting Skills Workshop or prior experience with the SEC reporting process and use of the Instructions to Forms and Regulations S-K and S-X.

Advanced Preparation: None

 


Cancellations

All cancellations received 3 business days prior to the program will be refunded 100%. If you do not cancel within the allotted time period, payment is due in full. You may substitute another individual to attend the program at any time.

Day One: 8:00 a.m. - 5:00 p.m.

7:00 Networking Breakfast

8:00 Welcome and Program Overview

Speakers: Bob Laux, Gargi Ray



8:10 Current Developments in the SEC’s Division of Corporation Finance

•     Capital formation and updates on recent rulemaking and interpretive activity
•     Status of Disclosure Effectiveness
•     Staff focus areas, including:
    o     Business combinations
    o     Role in recently issued accounting standards
    o     Segments – identification, disclosure, and ICFR
    o     Statement of Cash Flows – restatements and ICFR concerns
    o     Implementation of new accounting standards
    o     SAB 74 disclosures – leases and credit losses
    o     Non-GAAP and metrics
    o     Pay ratio disclosures
    o     Financial Reporting Manual updates
    o     Reg S-X Rule 3-13 waivers

Speakers: Marti Bruketta, Timothy M. Phelps, Terrance Spidell



10:00 Networking Break

10:15 Revenue Recognition – Post Implementation Issues and Year-End Disclosures

•     Issues, disclosure insights and details after three quarters
•     Systems and controls considerations
•     Collaborative arrangements
•     SEC observations, public remarks and comment letters

Speakers: Brenda Alexander, Angela Fergason




11:10 Income Taxes – Year-End Issues

•     SAB 118 and completion of the measurement period
•     ASC Topic 740 disclosures
•     Interaction of tax disclosures in MD&A and the footnotes
•     Other U.S. Tax Reform Act issues

Speaker: Lisa Munro



12:00 Networking Lunch

1:00 MD&A, Gearing Up for Year-End Reporting

•     The impact of adopting new accounting standards
•     Critical accounting estimates versus critical audit matters
•     Current SEC Staff focus areas
•     Recent enforcement cases
•     Changes to MD&A and other S-K items on the horizon

Speakers: Lisa Stimmell, Yvonne Wiryadinata



2:15 Cybersecurity

•     CorpFin Disclosure Topic No. 2 refresher
    o     Description of the Business, Legal Proceedings, MD&A, and the Financial Statements
•     SEC 2018 Interpretive Release
    o     Controls
    o     Insider trading issues
•     SEC Enforcement

Speakers: Scott Lesmes, Todd Mack



3:30 Networking Break

3:45 Staying Out of Trouble – SEC Enforcement Update

•     Enforcement priorities
•     Recent cases and their impact
•     Whistleblower Awards
•     FCPA developments
•     Where do problems start?
•     Managing the enforcement process

Speakers: Marc J. Fagel, Erin Schneider

(CFE Field of Study: Fraud)

5:00 Adjourn


Speakers: Marc J. Fagel, Erin Schneider

Day Two: 8:00 a.m. - 4:30 p.m.

7:00 Networking Breakfast

8:00 The FASB Update
•     Business combinations versus asset acquisitions
•     Another stab at distinguishing liabilities from equity
•     Disclosure framework
    o     Board’s decision process
    o     Entity’s decision process
•     Financial performance reporting
•     Segment reporting
•     Cloud computing arrangements
•     Consolidation and variable interest entities
Speakers: Scott D. Levy, Brian D. Powell



9:30 Networking Break

9:45 Current Developments in the SEC’s Office of the Chief Accountant

•     Focus on implementation of new standards: revenue, leases and financial instruments
•     Recent accounting matters
    o     Trends in accounting restatements
    o     Most frequently consulted topics
    o     Recent areas of consultations
•     Role and effectiveness of the audit committee

Speaker: Andrew Pidgeon



11:15 Financial Instruments – Back in the Spotlight Again

•     Credit losses
    o     Status of adoption/SAB 74 disclosures
    o     Impact on entities outside the financial services industry
•     Hedge accounting
    o     Relief provided by the new standard
    o     Accommodation of more hedging strategies
•     Classification and measurement
    o     Adoption impacts

Speakers: Rahul Gupta, Jack Pohlman



12:15 Networking Lunch

1:15 Implementing FASB’s Leases Standard

•     Implementation considerations
•     Transition and the FASB’s new alternative
•     SAB 74 and footnote disclosures
•     ICFR considerations
•     Preparing investors and creditors

Speakers: Narayanan Balakrishnan, Michael Rufo



3:00 Networking Break

3:15 PCAOB Update

•             Changes to the auditors report, including critical audit matters
•             New PCAOB, what can we expect
•             Update on inspections
Speaker: Bedros Gaule, Ken Gee

4:30 Adjourn




Co-Chair(s)
Bob Laux ~ Associate Director, SEC Institute, a Division of PLI
Gargi Ray ~ Vice President Finance – Global Controller of Revenues , Infosys Limited
Speaker(s)
Brenda D. Alexander ~ Senior Director, Finance, Exelixis Inc
Narayanan Balakrishnan ~ Partner, EY
Marti Bruketta ~ Managing Director - National Professional Services Group- SEC Services, PwC
Marc J. Fagel ~ Gibson Dunn & Crutcher LLP
Angela Fergason ~ Partner, PwC
Bedros Gaule ~ Senior Manager, Department of Professional Practice , KPMG LLP
Ken Gee ~ National Assurance Partner, BDO USA, LLP
Rahul Gupta ~ Partner, National Professional Standards Group, Grant Thornton LLP
Scott Lesmes ~ Morrison & Foerster LLP
Scott D Levy ~ Executive Director, Financial Accounting and Advisory Services , Ernst & Young
Todd Mack ~ Senior Manager, Risk and Financial Advisory, Deloitte & Touche LLP
Lisa Munro ~ Partner, Department of Professional Practice, KPMG LLP
Timothy M. Phelps ~ Partner, Department of Professional Practice, KPMG LLP
Andrew Pidgeon ~ Professional Accounting Fellow, Office of the Chief Accountant, U.S. Securities and Exchange Commission
Jack Pohlman ~ Partner, KPMG LLP
Brian D. Powell ~ Executive Director - Financial Accounting Advisory Services , Ernst & Young LLP
Michael Rufo ~ Ernst & Young
Erin Schneider ~ Associate Regional Director, Enforcement, U.S. Securities and Exchange Commission
Terrance Spidell ~ VP, Corporate Controller & CAO, Juniper Networks, Inc.
Lisa L. Stimmell ~ Wilson Sonsini Goodrich & Rosati
Yvonne Wiryadinata ~ Reporting Manager, Facebook, Inc.
Program Attorney(s)
Robin D. Goldstein ~ Director & Sr. Program Attorney, PLI
Seminar & Hotel Accommodations

Intercontinental San Francisco, 888 Howard Street, San Francisco, CA 94013.   A block of rooms has been reserved for this program. Please contact 1-866-781-2364 and mention PLI and the name of the program. The cut off date for the preferred rate is November 11, 2018.

General credit information about this format appears below. For credit information specific to this program, please choose your jurisdiction(s) in the Credit Information box on the right-hand side of this page.


U.S. MCLE States

Alabama:  SEC Institute’s live seminars qualify as “live” credit. There is no limit to the number of credits an attorney can earn via live seminars.

Alaska:  All SEC Institute products can fulfill Alaska’s CLE requirements. There is no limit to the number of credits an attorney can earn via SEC Institute products.

Arizona:  SEC Institute’s live seminars qualify as “interactive CLE” credit. There is no limit to the number of credits an attorney can earn via interactive CLE programs.

Arkansas:  SEC Institute’s live seminars qualify as “live” credit. There is no limit to the number of credits an attorney can earn via live seminars.

California:  SEC Institute’s live seminars qualify as “participatory” credit. There is no limit to the number of credits an attorney can earn via participatory programs.

Colorado:  All SEC Institute products can fulfill Colorado’s CLE requirements. There is no limit to the number of credits an attorney can earn via SEC Institute products.

Connecticut: Effective January 1, 2017, all SEC Institute products can fulfill Connecticut’s CLE requirements. There is no limit to the number of credits an attorney can earn via SEC Institute products.

Delaware:  SEC Institute’s live seminars qualify as “live” credit. There is no limit to the number of credits an attorney can earn via live seminars.

Florida:  All SEC Institute products can fulfill Florida’s CLE requirements. There is no limit to the number of credits an attorney can earn via SEC Institute products.

Georgia:  SEC Institute’s live seminars qualify as “live” credit. There is no limit to the number of credits an attorney can earn via live seminars.

Hawaii:  All SEC Institute products can fulfill Hawaii’s CLE requirements. There is no limit to the number of credits an attorney can earn via SEC Institute products.

Idaho:  SEC Institute’s live seminars qualify as “live” credit. There is no limit to the number of credits an attorney can earn via live seminars.

Illinois:  All SEC Institute products can fulfill Illinois' CLE requirements for experienced attorneys. There is no limit to the number of credits an attorney can earn via SEC Institute products.

Indiana:  SEC Institute’s live seminars qualify as “live” credit. There is no limit to the number of credits an attorney can earn via live seminars.

Iowa:  SEC Institute’s live seminars qualify as “live” credit. There is no limit to the number of credits an attorney can earn via live seminars.

Kansas:  SEC Institute’s live seminars qualify as “live” credit. There is no limit to the number of credits an attorney can earn via live programs.

Kentucky:  SEC Institute’s live seminars qualify as “live” credit. There is no limit to the number of credits an attorney can earn via live seminars.

Louisiana:  SEC Institute’s live seminars qualify as “live” credit. There is no limit to the number of credits an attorney can earn via live seminars.

Maine:  SEC Institute’s live seminars qualify as “live” credit. There is no limit to the number of credits an attorney can earn via live seminars.

Minnesota:  SEC Institute’s live seminars qualify as “live” credit. There is no limit to the number of credits an attorney can earn via live seminars.

Mississippi:  SEC Institute’s live seminars qualify as “live” credit. There is no limit to the number of credits an attorney can earn via live seminars.

Missouri:  SEC Institute’s live seminars qualify as “live” credit. There is no limit to the number of credits an attorney can earn via live seminars.

Montana:  SEC Institute’s live seminars qualify as “live” credit. There is no limit to the number of credits an attorney can earn via live seminars.

Nebraska:  SEC Institute’s live seminars qualify as “live” credit. There is no limit to the number of credits an attorney can earn via live seminars.

Nevada:  SEC Institute’s live seminars qualify as “live” credit. There is no limit to the number of credits an attorney can earn via live seminars.

New Hampshire:  All SEC Institute products can fulfill New Hampshire’s CLE requirements. There is no limit to the number of credits an attorney can earn via SEC Institute products.

New Jersey:  SEC Institute’s live seminars qualify as “live” credit. There is no limit to the number of credits an attorney can earn via live seminars.

New Mexico:  SEC Institute’s live seminars qualify as “live” credit. There is no limit to the number of credits an attorney can earn via live seminars.

New York

Experienced Attorneys:  All SEC Institute products can fulfill New York’s CLE requirements for experienced attorneys. There is no limit to the number of credits an attorney can earn via SEC Institute products.

Newly Admitted Attorneys:  SEC Institute’s transitional live seminars can be used to fulfill the requirements for newly admitted attorneys. All credit categories may be earned via transitional live seminars.

North Carolina:  SEC Institute’s live seminars qualify as “live” credit. There is no limit to the number of credits an attorney can earn via live seminars.

North Dakota:  SEC Institute’s live seminars qualify as “live” credit. There is no limit to the number of credits an attorney can earn via live seminars.

Ohio:  SEC Institute’s live seminars qualify as “live” credit. There is no limit to the number of credits an attorney can earn via live seminars.

Oklahoma:  SEC Institute’s live seminars qualify as “live” credit. There is no limit to the number of credits an attorney can earn via live seminars.

Oregon:  All SEC Institute products can fulfill Oregon’s CLE requirements. There is no limit to the number of credits an attorney can earn via SEC Institute products.

Pennsylvania: SEC Institute’s live seminars qualify as “live” credit. There is no limit to the number of credits an attorney can earn via live seminars.

Puerto Rico:  All SEC Institute products can fulfill Puerto Rico’s CLE requirements. There is no limit to the number of credits an attorney can earn via SEC Institute products.

Rhode Island:  SEC Institute’s live seminars qualify as “live” credit. There is no limit to the number of credits an attorney can earn via live seminars.

South Carolina:  SEC Institute’s live seminars qualify as “live” credit. There is no limit to the number of credits an attorney can earn via live seminars.

Tennessee:  SEC Institute’s live seminars qualify as “live” credit. There is no limit to the number of credits an attorney can earn via live seminars.

Texas:  All SEC Institute products can fulfill Texas’ CLE requirements. There is no limit to the number of credits an attorney can earn via SEC Institute products.

Utah:  SEC Institute’s live seminars qualify as “live” credit. There is no limit to the number of credits an attorney can earn via live seminars.

Vermont:  SEC Institute’s live seminars qualify as “live” credit. There is no limit to the number of credits an attorney can earn via live seminars.

Virgin Islands:  All SEC Institute products can fulfill the Virgin Islands’ CLE requirements. There is no limit to the number of credits an attorney can earn via SEC Institute products.

Virginia:  SEC Institute’s live seminars qualify as “live interactive” credit. There is no limit to the number of credits an attorney can earn via live interactive programs.

Washington:  All SEC Institute products can fulfill Washington’s CLE requirements. There is no limit to the number of credits an attorney can earn via SEC Institute products.

West Virginia:  SEC Institute’s live seminars qualify as “live” credit. There is no limit to the number of credits an attorney can earn via live seminars.

Wisconsin:  SEC Institute’s live seminars qualify as “live” credit. There is no limit to the number of credits an attorney can earn via live seminars.

Wyoming:  SEC Institute’s live seminars qualify as “live” credit. There is no limit to the number of credits an attorney can earn via live seminars.


CPD Jurisdictions

British Columbia (CPD-BC):  SEC Institute’s live seminars qualify as “real-time” credit. There is no limit to the number of credits an attorney can earn via real-time programs.

Ontario (CPD-ON):  SEC Institute’s live seminars qualify as “interactive” credit. There is no limit to the number of credits an attorney can earn via interactive programs.

Quebec (CPD-QC): SEC Institute’s live seminars can fulfill Quebec’s CPD requirements.

Hong Kong (CPD-HK):  SEC Institute’s live seminars qualify as “live” credit. There is no limit to the number of points an attorney can earn via live seminars.

United Kingdom (CPD-UK):  SEC Institute’s live seminars can fulfill the United Kingdom’s CPD requirements.

Australia (CPD-AUS):  SEC Institute’s live seminars qualify as “live” credit in all Australian jurisdictions. There is no limit to the number of credits an attorney can earn via live seminars.

Alberta (CPD-ALBERTA):  All SEC Institute products can fulfill Alberta’s CPD requirements. There is no limit to the number of credits an attorney can earn via SEC Institute products.

Dubai (CLPD-DUBAI):  SEC Institute’s live seminars may fulfill CLPD credit requirements.


Other Credit Types

CPE Credit (NASBA): SEC Institute’s live seminars qualify as the “Group-Live” delivery method. Please check the Credit Information box on the right-hand side of this page to verify CPE credit availability.

IRS Continuing Education (IRS-CE): SEC Institute’s live seminars may fulfill IRS-CE requirements. To request IRS-CE credit, please notify PLI at plicredits@pli.edu of your request and include your Preparer Tax Identification Number (PTIN).

Certified Fraud Examiner CPE:  SEC Institute’s live seminars may fulfill Certified Fraud Examiner CPE requirements. To request CPE credit or find out which programs offer CPE, please contact PLI at plicredits@pli.edu.

IAPP Continuing Privacy Credit (CPE):  SEC Institute’s live seminars may fulfill Privacy CPE credit requirements.

HR Recertification (HRCI):  SEC Institute’s live seminars may fulfill HR credit requirements.

SHRM Recertification (SHRM):  SEC Institute’s live seminars qualify as "instructor-led" credit. There is no limit to the number of credits an SHRM professional can earn via instructor-led programs.

Compliance Certification Board (CCB):  SEC Institute’s live seminars qualify as “live” training events. There is no limit to the number of credits a candidate or certification holder can earn via live seminars.

Certified Anti-Money Laundering Specialists (CAMS):  SEC Institute’s live seminars may fulfill CAMS credit requirements.

New York State Social Worker Continuing Education (SW CPE):  SEC Institute’s live seminars may fulfill SW CPE credit requirements.

American Bankers Association Professional Certification (ABA):  SEC Institute’s live seminars may fulfill ABA credit requirements.

Certified Financial Planners (CFP):  SEC Institute’s live seminars may fulfill CFP credit requirements.

 

Why You Should Attend

With the financial reporting world in a constant state of change, it’s challenging to keep up with new and evolving accounting standards and regulations.  The Annual Forum will provide key insights and updates from regulators, industry and topic experts.  Attendees will learn about FASB’s standard-setting agenda, as well as updates on rulemaking, interpretive guidance and enforcement actions from the SEC.  Our expert faculty will discuss implementation challenges and offer practical approaches to new and complex disclosure and accounting requirements.        

What You Will Learn

  • Updates on rulemaking and interpretive guidance in the SEC’s Division of Corporation Finance, plus hot topics in CorpFin’s comment process
  • Implementation of FASB’s revenue recognition standard with a focus on year-end disclosures and the SEC’s observations
  • Year-end issues regarding income taxes
  • Leases implementation and SAB 74 disclosures
  • Financial instruments guidance and adoption issues
  • Other key accounting developments from the FASB, including  liabilities and equity, as well  as lots of narrow projects
  • The impact on the disclosure of critical accounting estimates given the new audit report and the discussion of critical audit matters
  • The latest on cybersecurity disclosures
  • Office of Chief Accountant frequent accounting consultation areas
  • Key focus areas and hot topics throughout

Who Should Attend

SEC reporting professionals, including those involved in the preparation of financial statements, partners of public accounting firms and their staff, lawyers and corporate legal staff, investor relations professionals, audit committee members, and others involved in preparation or review of the financial statements.

Program Level: Overview

Intended Audience: SEC reporting professionals, including those involved in the preparation of financial statements, partners of public accounting firms and their staff, lawyers and corporate legal staff, investor relations professionals, audit committee members, and others involved in preparation or review of the financial statements.

Prerequisites:  We recommend first attending the SEC Reporting Skills Workshop or prior experience with the SEC reporting process and use of the Instructions to Forms and Regulations S-K and S-X.

Advanced Preparation: None

 


Cancellations

All cancellations received 3 business days prior to the program will be refunded 100%. If you do not cancel within the allotted time period, payment is due in full. You may substitute another individual to attend the program at any time.

Day One: 8:00 a.m. - 5:00 p.m.

7:00 Networking Breakfast

8:00 Welcome and Program Overview

Speakers: Mark LaMonte, Bob Laux  



8:10 Current Developments in the SEC’s Division of Corporation Finance

•     Capital formation and updates on recent rulemaking and interpretive activity
•     Status of Disclosure Effectiveness
•     Staff focus areas, including:
    o     Business combinations
    o     Role in recently issued accounting standards
    o     Segments – identification, disclosure, and ICFR
    o     Statement of Cash Flows – restatements and ICFR concerns
    o     Implementation of new accounting standards
    o     SAB 74 disclosures – leases and credit losses
    o     Non-GAAP and metrics
    o     Pay ratio disclosures
    o     Financial Reporting Manual updates
    o     Reg S-X Rule 3-13 waivers

Speaker: Wayne Carnall, Mark Kronforst



10:00 Networking Break

10:15 Revenue Recognition – Post Implementation Issues and Year-End Disclosures

•     Issues, disclosure insights and details after three quarters
•     Systems and controls considerations
•     Collaborative arrangements
•     SEC observations, public remarks and comment letters

Speakers: Jennifer Kimmel, Rob Moynihan



11:10 Income Taxes – Year-End Issues

•     SAB 118 and completion of the measurement period
•     ASC Topic 740 disclosures
•     Interaction of tax disclosures in MD&A and the footnotes
•     Other U.S. Tax Reform Act issues

Speaker: John N. Vitale



12:00 Networking Lunch

1:00 MD&A, Gearing Up for Year-End Reporting

•     The impact of adopting new accounting standards
•     Critical accounting estimates versus critical audit matters
•     Current SEC Staff focus areas
•     Recent enforcement cases
•     Changes to MD&A and other S-K items on the horizon

Speaker: W. Brinkley Dickerson, Jr.



2:15 Cybersecurity

•     CorpFin Disclosure Topic No. 2 refresher
    o     Description of the Business, Legal Proceedings, MD&A, and the Financial Statements
•     SEC 2018 Interpretive Release
    o     Controls
    o     Insider trading issues
•     SEC Enforcement

Speakers: Christine Mazor, Brian K. Rosenzweig



3:30 Networking Break

3:45 Staying Out of Trouble – SEC Enforcement Update

•     Enforcement priorities
•     Recent cases and their impact
•     Whistleblower Awards
•     FCPA developments
•     Where do problems start?
•     Managing the enforcement process

Speakers: Lara Shalov Mehraban, Walter Ricciardi

(CFE Field of Study: Fraud)

5:00 Adjourn


Speakers: Walter G. Ricciardi, Lara Shalov Mehraban

Day Two: 8:00 a.m. - 4:30 p.m.

7:00 Networking Breakfast

8:00 The FASB Update
•     Business combinations versus asset acquisitions
•     Another stab at distinguishing liabilities from equity
•     Disclosure framework
    o     Board’s decision process
    o     Entity’s decision process
•     Financial performance reporting
•     Segment reporting
•     Cloud computing arrangements
•     Consolidation and variable interest entities
Speakers: Jason Bond, Amy Park

 



9:30 Networking Break

9:45 Current Developments in the SEC’s Office of the Chief Accountant

•     Focus on implementation of new standards: revenue, leases and financial instruments
•     Recent accounting matters
    o     Trends in accounting restatements
    o     Most frequently consulted topics
    o     Recent areas of consultations
• Role and effectiveness of the audit committee

Speaker: Sheri York



11:15 Financial Instruments – Back in the Spotlight Again

•     Credit losses
    o     Status of adoption/SAB 74 disclosures
    o     Impact on entities outside the financial services industry
•     Hedge accounting
    o     Relief provided by the new standard
    o     Accommodation of more hedging strategies
•     Classification and measurement
    o     Adoption impacts

Speaker: Jonathan Howard



12:15 Networking Lunch

1:15 Implementing FASB’s Leases Standard

•     Implementation considerations
•     Transition and the FASB’s new alternative
•     SAB 74 and footnote disclosures
•     ICFR considerations
•     Preparing investors and creditors

Speakers: John Bober, Eileen Chan




3:00 Networking Break

3:15 PCAOB Update

•     Changes to the auditors report, including critical audit matters
•     New PCAOB, what can we expect
•     Update on inspections

Speakers: Brian T. Croteau, Kathleen K. Healy

4:30 Adjourn



Co-Chair(s)
Mark LaMonte ~ Managing Director, Credit Strategy and Standards , Moody’s Investors Service, Inc.
Bob Laux ~ Associate Director, SEC Institute, a Division of PLI
Speaker(s)
John Bober ~ Managing Member, IXL Lease Advisor Services, LLC and Senior Advisor to EY,
Jason Bond ~ Practice Fellow, Financial Accounting Standards Board
Wayne E. Carnall ~ Partner, National Professional Services Group, PwC
Eileen Chan ~ Executive Director, Financial Accounting Advisory Services , Ernst & Young
Brian T. Croteau ~ Partner, National Professional Services Group, PwC
W. Brinkley Dickerson ~ Troutman Sanders LLP
Kathleen Healy ~ Director, National Professional Services Group, PricewaterhouseCoopers
Jonathan Howard ~ Partner, Deloitte & Touche
Jennifer Kimmel ~ Director, National Assurance , BDO USA, LLP
Mark Kronforst ~ Partner - Professional Practice , EY
Christine Mazor ~ Partner – SEC Services, Deloitte & Touche LLP
Rob Moynihan ~ Partner, Accounting Services , Deloitte & Touche LLP
Amy Park ~ Partner, Deloitte & Touche LLP
Walter G. Ricciardi ~ Paul, Weiss, Rifkind, Wharton & Garrison LLP
Brian K. Rosenzweig ~ Covington & Burling LLP
Lara Shalov Mehraban ~ Associate Regional Director, U.S. Securities and Exchange Commission,
John N. Vitale ~ National Tax, National Tax
Sheri York ~ Professional Accounting Fellow, Office of the Chief Accountant, U.S. Securities and Exchange Commission
Program Attorney(s)
Robin D. Goldstein ~ Director & Sr. Program Attorney, PLI
New York Seminar Location and Hotel Accommodations

Marriott Marquis, 1535 Broadway, New York, NY 10036.  A block of rooms has beenreserved.  You can book online at Annual SEC Forum or call reservations at 1-877-303-0104 and mention PLI December Program.  The cut off date for the preferred rate is November 19, 2018.

General credit information about this format appears below. For credit information specific to this program, please choose your jurisdiction(s) in the Credit Information box on the right-hand side of this page.


U.S. MCLE States

Alabama:  SEC Institute’s live seminars qualify as “live” credit. There is no limit to the number of credits an attorney can earn via live seminars.

Alaska:  All SEC Institute products can fulfill Alaska’s CLE requirements. There is no limit to the number of credits an attorney can earn via SEC Institute products.

Arizona:  SEC Institute’s live seminars qualify as “interactive CLE” credit. There is no limit to the number of credits an attorney can earn via interactive CLE programs.

Arkansas:  SEC Institute’s live seminars qualify as “live” credit. There is no limit to the number of credits an attorney can earn via live seminars.

California:  SEC Institute’s live seminars qualify as “participatory” credit. There is no limit to the number of credits an attorney can earn via participatory programs.

Colorado:  All SEC Institute products can fulfill Colorado’s CLE requirements. There is no limit to the number of credits an attorney can earn via SEC Institute products.

Connecticut: Effective January 1, 2017, all SEC Institute products can fulfill Connecticut’s CLE requirements. There is no limit to the number of credits an attorney can earn via SEC Institute products.

Delaware:  SEC Institute’s live seminars qualify as “live” credit. There is no limit to the number of credits an attorney can earn via live seminars.

Florida:  All SEC Institute products can fulfill Florida’s CLE requirements. There is no limit to the number of credits an attorney can earn via SEC Institute products.

Georgia:  SEC Institute’s live seminars qualify as “live” credit. There is no limit to the number of credits an attorney can earn via live seminars.

Hawaii:  All SEC Institute products can fulfill Hawaii’s CLE requirements. There is no limit to the number of credits an attorney can earn via SEC Institute products.

Idaho:  SEC Institute’s live seminars qualify as “live” credit. There is no limit to the number of credits an attorney can earn via live seminars.

Illinois:  All SEC Institute products can fulfill Illinois' CLE requirements for experienced attorneys. There is no limit to the number of credits an attorney can earn via SEC Institute products.

Indiana:  SEC Institute’s live seminars qualify as “live” credit. There is no limit to the number of credits an attorney can earn via live seminars.

Iowa:  SEC Institute’s live seminars qualify as “live” credit. There is no limit to the number of credits an attorney can earn via live seminars.

Kansas:  SEC Institute’s live seminars qualify as “live” credit. There is no limit to the number of credits an attorney can earn via live programs.

Kentucky:  SEC Institute’s live seminars qualify as “live” credit. There is no limit to the number of credits an attorney can earn via live seminars.

Louisiana:  SEC Institute’s live seminars qualify as “live” credit. There is no limit to the number of credits an attorney can earn via live seminars.

Maine:  SEC Institute’s live seminars qualify as “live” credit. There is no limit to the number of credits an attorney can earn via live seminars.

Minnesota:  SEC Institute’s live seminars qualify as “live” credit. There is no limit to the number of credits an attorney can earn via live seminars.

Mississippi:  SEC Institute’s live seminars qualify as “live” credit. There is no limit to the number of credits an attorney can earn via live seminars.

Missouri:  SEC Institute’s live seminars qualify as “live” credit. There is no limit to the number of credits an attorney can earn via live seminars.

Montana:  SEC Institute’s live seminars qualify as “live” credit. There is no limit to the number of credits an attorney can earn via live seminars.

Nebraska:  SEC Institute’s live seminars qualify as “live” credit. There is no limit to the number of credits an attorney can earn via live seminars.

Nevada:  SEC Institute’s live seminars qualify as “live” credit. There is no limit to the number of credits an attorney can earn via live seminars.

New Hampshire:  All SEC Institute products can fulfill New Hampshire’s CLE requirements. There is no limit to the number of credits an attorney can earn via SEC Institute products.

New Jersey:  SEC Institute’s live seminars qualify as “live” credit. There is no limit to the number of credits an attorney can earn via live seminars.

New Mexico:  SEC Institute’s live seminars qualify as “live” credit. There is no limit to the number of credits an attorney can earn via live seminars.

New York

Experienced Attorneys:  All SEC Institute products can fulfill New York’s CLE requirements for experienced attorneys. There is no limit to the number of credits an attorney can earn via SEC Institute products.

Newly Admitted Attorneys:  SEC Institute’s transitional live seminars can be used to fulfill the requirements for newly admitted attorneys. All credit categories may be earned via transitional live seminars.

North Carolina:  SEC Institute’s live seminars qualify as “live” credit. There is no limit to the number of credits an attorney can earn via live seminars.

North Dakota:  SEC Institute’s live seminars qualify as “live” credit. There is no limit to the number of credits an attorney can earn via live seminars.

Ohio:  SEC Institute’s live seminars qualify as “live” credit. There is no limit to the number of credits an attorney can earn via live seminars.

Oklahoma:  SEC Institute’s live seminars qualify as “live” credit. There is no limit to the number of credits an attorney can earn via live seminars.

Oregon:  All SEC Institute products can fulfill Oregon’s CLE requirements. There is no limit to the number of credits an attorney can earn via SEC Institute products.

Pennsylvania: SEC Institute’s live seminars qualify as “live” credit. There is no limit to the number of credits an attorney can earn via live seminars.

Puerto Rico:  All SEC Institute products can fulfill Puerto Rico’s CLE requirements. There is no limit to the number of credits an attorney can earn via SEC Institute products.

Rhode Island:  SEC Institute’s live seminars qualify as “live” credit. There is no limit to the number of credits an attorney can earn via live seminars.

South Carolina:  SEC Institute’s live seminars qualify as “live” credit. There is no limit to the number of credits an attorney can earn via live seminars.

Tennessee:  SEC Institute’s live seminars qualify as “live” credit. There is no limit to the number of credits an attorney can earn via live seminars.

Texas:  All SEC Institute products can fulfill Texas’ CLE requirements. There is no limit to the number of credits an attorney can earn via SEC Institute products.

Utah:  SEC Institute’s live seminars qualify as “live” credit. There is no limit to the number of credits an attorney can earn via live seminars.

Vermont:  SEC Institute’s live seminars qualify as “live” credit. There is no limit to the number of credits an attorney can earn via live seminars.

Virgin Islands:  All SEC Institute products can fulfill the Virgin Islands’ CLE requirements. There is no limit to the number of credits an attorney can earn via SEC Institute products.

Virginia:  SEC Institute’s live seminars qualify as “live interactive” credit. There is no limit to the number of credits an attorney can earn via live interactive programs.

Washington:  All SEC Institute products can fulfill Washington’s CLE requirements. There is no limit to the number of credits an attorney can earn via SEC Institute products.

West Virginia:  SEC Institute’s live seminars qualify as “live” credit. There is no limit to the number of credits an attorney can earn via live seminars.

Wisconsin:  SEC Institute’s live seminars qualify as “live” credit. There is no limit to the number of credits an attorney can earn via live seminars.

Wyoming:  SEC Institute’s live seminars qualify as “live” credit. There is no limit to the number of credits an attorney can earn via live seminars.


CPD Jurisdictions

British Columbia (CPD-BC):  SEC Institute’s live seminars qualify as “real-time” credit. There is no limit to the number of credits an attorney can earn via real-time programs.

Ontario (CPD-ON):  SEC Institute’s live seminars qualify as “interactive” credit. There is no limit to the number of credits an attorney can earn via interactive programs.

Quebec (CPD-QC): SEC Institute’s live seminars can fulfill Quebec’s CPD requirements.

Hong Kong (CPD-HK):  SEC Institute’s live seminars qualify as “live” credit. There is no limit to the number of points an attorney can earn via live seminars.

United Kingdom (CPD-UK):  SEC Institute’s live seminars can fulfill the United Kingdom’s CPD requirements.

Australia (CPD-AUS):  SEC Institute’s live seminars qualify as “live” credit in all Australian jurisdictions. There is no limit to the number of credits an attorney can earn via live seminars.

Alberta (CPD-ALBERTA):  All SEC Institute products can fulfill Alberta’s CPD requirements. There is no limit to the number of credits an attorney can earn via SEC Institute products.

Dubai (CLPD-DUBAI):  SEC Institute’s live seminars may fulfill CLPD credit requirements.


Other Credit Types

CPE Credit (NASBA): SEC Institute’s live seminars qualify as the “Group-Live” delivery method. Please check the Credit Information box on the right-hand side of this page to verify CPE credit availability.

IRS Continuing Education (IRS-CE): SEC Institute’s live seminars may fulfill IRS-CE requirements. To request IRS-CE credit, please notify PLI at plicredits@pli.edu of your request and include your Preparer Tax Identification Number (PTIN).

Certified Fraud Examiner CPE:  SEC Institute’s live seminars may fulfill Certified Fraud Examiner CPE requirements. To request CPE credit or find out which programs offer CPE, please contact PLI at plicredits@pli.edu.

IAPP Continuing Privacy Credit (CPE):  SEC Institute’s live seminars may fulfill Privacy CPE credit requirements.

HR Recertification (HRCI):  SEC Institute’s live seminars may fulfill HR credit requirements.

SHRM Recertification (SHRM):  SEC Institute’s live seminars qualify as "instructor-led" credit. There is no limit to the number of credits an SHRM professional can earn via instructor-led programs.

Compliance Certification Board (CCB):  SEC Institute’s live seminars qualify as “live” training events. There is no limit to the number of credits a candidate or certification holder can earn via live seminars.

Certified Anti-Money Laundering Specialists (CAMS):  SEC Institute’s live seminars may fulfill CAMS credit requirements.

New York State Social Worker Continuing Education (SW CPE):  SEC Institute’s live seminars may fulfill SW CPE credit requirements.

American Bankers Association Professional Certification (ABA):  SEC Institute’s live seminars may fulfill ABA credit requirements.

Certified Financial Planners (CFP):  SEC Institute’s live seminars may fulfill CFP credit requirements.

 

Why You Should Attend

With the financial reporting world in a constant state of change, it’s challenging to keep up with new and evolving accounting standards and regulations.  The Annual Forum will provide key insights and updates from regulators, industry and topic experts.  Attendees will learn about FASB’s standard-setting agenda, as well as updates on rulemaking, interpretive guidance and enforcement actions from the SEC.  Our expert faculty will discuss implementation challenges and offer practical approaches to new and complex disclosure and accounting requirements.        

What You Will Learn

  • Updates on rulemaking and interpretive guidance in the SEC’s Division of Corporation Finance, plus hot topics in CorpFin’s comment process
  • Implementation of FASB’s revenue recognition standard with a focus on year-end disclosures and the SEC’s observations
  • Year-end issues regarding income taxes
  • Leases implementation and SAB 74 disclosures
  • Financial instruments guidance and adoption issues
  • Other key accounting developments from the FASB, including  liabilities and equity, as well  as lots of narrow projects
  • The impact on the disclosure of critical accounting estimates given the new audit report and the discussion of critical audit matters
  • The latest on cybersecurity disclosures
  • Office of Chief Accountant frequent accounting consultation areas
  • Key focus areas and hot topics throughout

Who Should Attend

SEC reporting professionals, including those involved in the preparation of financial statements, partners of public accounting firms and their staff, lawyers and corporate legal staff, investor relations professionals, audit committee members, and others involved in preparation or review of the financial statements.

Program Level: Overview

Intended Audience: SEC reporting professionals, including those involved in the preparation of financial statements, partners of public accounting firms and their staff, lawyers and corporate legal staff, investor relations professionals, audit committee members, and others involved in preparation or review of the financial statements.

Prerequisites:  We recommend first attending the SEC Reporting Skills Workshop or prior experience with the SEC reporting process and use of the Instructions to Forms and Regulations S-K and S-X.

Advanced Preparation: None

 


Cancellations

All cancellations received 3 business days prior to the program will be refunded 100%. If you do not cancel within the allotted time period, payment is due in full. You may substitute another individual to attend the program at any time.

Day One: 8:00 a.m. - 5:00 p.m.

7:00 Networking Breakfast

8:00 Welcome and Program Overview

Speakers: Mark LaMonte, Bob Laux  



8:10 Current Developments in the SEC’s Division of Corporation Finance

•     Capital formation and updates on recent rulemaking and interpretive activity
•     Status of Disclosure Effectiveness
•     Staff focus areas, including:
    o     Business combinations
    o     Role in recently issued accounting standards
    o     Segments – identification, disclosure, and ICFR
    o     Statement of Cash Flows – restatements and ICFR concerns
    o     Implementation of new accounting standards
    o     SAB 74 disclosures – leases and credit losses
    o     Non-GAAP and metrics
    o     Pay ratio disclosures
    o     Financial Reporting Manual updates
    o     Reg S-X Rule 3-13 waivers

Speaker: Wayne Carnall, Mark Kronforst



10:00 Networking Break

10:15 Revenue Recognition – Post Implementation Issues and Year-End Disclosures

•     Issues, disclosure insights and details after three quarters
•     Systems and controls considerations
•     Collaborative arrangements
•     SEC observations, public remarks and comment letters

Speakers: Jennifer Kimmel, Rob Moynihan



11:10 Income Taxes – Year-End Issues

•     SAB 118 and completion of the measurement period
•     ASC Topic 740 disclosures
•     Interaction of tax disclosures in MD&A and the footnotes
•     Other U.S. Tax Reform Act issues

Speaker: John N. Vitale



12:00 Networking Lunch

1:00 MD&A, Gearing Up for Year-End Reporting

•     The impact of adopting new accounting standards
•     Critical accounting estimates versus critical audit matters
•     Current SEC Staff focus areas
•     Recent enforcement cases
•     Changes to MD&A and other S-K items on the horizon

Speaker: W. Brinkley Dickerson, Jr.



2:15 Cybersecurity

•     CorpFin Disclosure Topic No. 2 refresher
    o     Description of the Business, Legal Proceedings, MD&A, and the Financial Statements
•     SEC 2018 Interpretive Release
    o     Controls
    o     Insider trading issues
•     SEC Enforcement

Speakers: Christine Mazor, Brian K. Rosenzweig



3:30 Networking Break

3:45 Staying Out of Trouble – SEC Enforcement Update

•     Enforcement priorities
•     Recent cases and their impact
•     Whistleblower Awards
•     FCPA developments
•     Where do problems start?
•     Managing the enforcement process

Speakers: Lara Shalov Mehraban, Walter Ricciardi

(CFE Field of Study: Fraud)

5:00 Adjourn


Speakers: Walter G. Ricciardi, Lara Shalov Mehraban

Day Two: 8:00 a.m. - 4:30 p.m.

7:00 Networking Breakfast

8:00 The FASB Update
•     Business combinations versus asset acquisitions
•     Another stab at distinguishing liabilities from equity
•     Disclosure framework
    o     Board’s decision process
    o     Entity’s decision process
•     Financial performance reporting
•     Segment reporting
•     Cloud computing arrangements
•     Consolidation and variable interest entities
Speakers: Jason Bond, Amy Park

 



9:30 Networking Break

9:45 Current Developments in the SEC’s Office of the Chief Accountant

•     Focus on implementation of new standards: revenue, leases and financial instruments
•     Recent accounting matters
    o     Trends in accounting restatements
    o     Most frequently consulted topics
    o     Recent areas of consultations
• Role and effectiveness of the audit committee

Speaker: Sheri York



11:15 Financial Instruments – Back in the Spotlight Again

•     Credit losses
    o     Status of adoption/SAB 74 disclosures
    o     Impact on entities outside the financial services industry
•     Hedge accounting
    o     Relief provided by the new standard
    o     Accommodation of more hedging strategies
•     Classification and measurement
    o     Adoption impacts

Speaker: Jonathan Howard



12:15 Networking Lunch

1:15 Implementing FASB’s Leases Standard

•     Implementation considerations
•     Transition and the FASB’s new alternative
•     SAB 74 and footnote disclosures
•     ICFR considerations
•     Preparing investors and creditors

Speakers: John Bober, Eileen Chan




3:00 Networking Break

3:15 PCAOB Update

•     Changes to the auditors report, including critical audit matters
•     New PCAOB, what can we expect
•     Update on inspections

Speakers: Brian T. Croteau, Kathleen K. Healy

4:30 Adjourn



Co-Chair(s)
Mark LaMonte ~ Managing Director, Credit Strategy and Standards , Moody’s Investors Service, Inc.
Bob Laux ~ Associate Director, SEC Institute, a Division of PLI
Speaker(s)
John Bober ~ Managing Member, IXL Lease Advisor Services, LLC and Senior Advisor to EY,
Jason Bond ~ Practice Fellow, Financial Accounting Standards Board
Wayne E. Carnall ~ Partner, National Professional Services Group, PwC
Eileen Chan ~ Executive Director, Financial Accounting Advisory Services , Ernst & Young
Brian T. Croteau ~ Partner, National Professional Services Group, PwC
W. Brinkley Dickerson ~ Troutman Sanders LLP
Kathleen Healy ~ Director, National Professional Services Group, PricewaterhouseCoopers
Jonathan Howard ~ Partner, Deloitte & Touche
Jennifer Kimmel ~ Director, National Assurance , BDO USA, LLP
Mark Kronforst ~ Partner - Professional Practice , EY
Christine Mazor ~ Partner – SEC Services, Deloitte & Touche LLP
Rob Moynihan ~ Partner, Accounting Services , Deloitte & Touche LLP
Amy Park ~ Partner, Deloitte & Touche LLP
Walter G. Ricciardi ~ Paul, Weiss, Rifkind, Wharton & Garrison LLP
Brian K. Rosenzweig ~ Covington & Burling LLP
Lara Shalov Mehraban ~ Associate Regional Director, U.S. Securities and Exchange Commission,
John N. Vitale ~ National Tax, National Tax
Sheri York ~ Professional Accounting Fellow, Office of the Chief Accountant, U.S. Securities and Exchange Commission
Program Attorney(s)
Robin D. Goldstein ~ Director & Sr. Program Attorney, PLI
General credit information about this format appears below. For credit information specific to this program, please choose your jurisdiction(s) in the Credit Information box on the right-hand side of this page.

SEC Institute’s live and on-demand webcasts are single-user license products intended for an individual registrant only. Credit will be issued only to the individual registered. If two or more individuals wish to participate in a webcast and receive credit, PLI would be happy to provide a Groupcast – group viewing of a webcast. To schedule a Groupcast, please contact PLI at groupcasts@pli.edu.


U.S. MCLE States

Alabama:  SEC Institute’s live webcasts qualify as “live” credit. There is no limit to the number of credits an attorney can earn via live webcasts.

Alaska:  All SEC Institute products can fulfill Alaska’s CLE requirements. There is no limit to the number of credits an attorney can earn via SEC Institute products.

Arizona:  SEC Institute’s live webcasts qualify as “interactive CLE” credit. There is no limit to the number of credits an attorney can earn via interactive CLE programs.

Arkansas:  SEC Institute’s live webcasts qualify as “live” credit. There is no limit to the number of credits an attorney can earn via live webcasts.

California:  SEC Institute’s live webcasts qualify as “participatory” credit. There is no limit to the number of credits an attorney can earn via participatory programs.

Colorado:  All SEC Institute products can fulfill Colorado’s CLE requirements. There is no limit to the number of credits an attorney can earn via SEC Institute products.

Connecticut: Effective January 1, 2017, all SEC Institute products can fulfill Connecticut’s CLE requirements. There is no limit to the number of credits an attorney can earn via SEC Institute products.

Delaware:  SEC Institute’s live webcasts qualify as “eCLE” credit. Attorneys are limited to 12 credits of eCLE per reporting period.

Florida:  All SEC Institute products can fulfill Florida’s CLE requirements. There is no limit to the number of credits an attorney can earn via SEC Institute products.

Georgia:  SEC Institute’s live webcasts qualify as “in-house” credit. Attorneys are limited to 6 in-house credits per reporting period.

Hawaii:  All SEC Institute products can fulfill Hawaii’s CLE requirements. There is no limit to the number of credits an attorney can earn via SEC Institute products.

Idaho:  SEC Institute’s live webcasts qualify as “live” credit. There is no limit to the number of credits an attorney can earn via live webcasts.

Illinois:  All SEC Institute products can fulfill Illinois' CLE requirements for experienced attorneys. There is no limit to the number of credits an attorney can earn via SEC Institute products.

Indiana:  SEC Institute’s live webcasts qualify as “distance education” credit. Attorneys are limited to 9 credits of distance education per reporting period. Effective January 1, 2019, the limit of distance education per reporting period will increase from 9 to 18 credits.

Iowa:  SEC Institute’s live webcasts qualify as “live” credit. There is no limit to the number of credits an attorney can earn via live webcasts.

Kansas:  SEC Institute’s live webcasts qualify as “live” credit. There is no limit to the number of credits an attorney can earn via live webcasts.

Kentucky:  SEC Institute’s live webcasts qualify as “live” credit. There is no limit to the number of credits an attorney can earn via live webcasts.

Louisiana:  SEC Institute’s live webcasts qualify as “self-study” credit. Attorneys are limited to 4 credits of self-study per reporting period.

Maine:  SEC Institute’s live webcasts qualify as “live” credit. There is no limit to the number of credits an attorney can earn via live webcasts.

Minnesota:  SEC Institute’s live webcasts qualify as “live” credit. There is no limit to the number of credits an attorney can earn via live webcasts.

Mississippi:  SEC Institute’s live webcasts qualify as “distance learning” credit. Attorneys are limited to 6 credits of distance learning per reporting period.

Missouri:  SEC Institute’s live webcasts qualify as “live” credit. There is no limit to the number of credits an attorney can earn via live webcasts.

Montana:  SEC Institute’s live webcasts qualify as “live” credit. There is no limit to the number of credits an attorney can earn via live webcasts.

Nebraska:  SEC Institute’s live webcasts qualify as “computer-based learning” credit. Attorneys are limited to 5 credits of computer-based learning per reporting period.

Nevada:  SEC Institute’s live webcasts qualify as “live” credit. There is no limit to the number of credits an attorney can earn via live webcasts.

New Hampshire:  All SEC Institute products can fulfill New Hampshire’s CLE requirements. There is no limit to the number of credits an attorney can earn via SEC Institute products.

New Jersey:  SEC Institute’s live webcasts qualify as “alternative verifiable learning formats” credit. Attorneys are limited to 12 credits of alternative verifiable learning formats per reporting period.

New Mexico:  SEC Institute’s live webcasts qualify as “live” credit. There is no limit to the number of credits an attorney can earn via live webcasts.

New York

Experienced Attorneys:  All SEC Institute products can fulfill New York’s CLE requirements for experienced attorneys. There is no limit to the number of credits an attorney can earn via SEC Institute products.

Newly Admitted Attorneys:  SEC Institute’s transitional live webcasts can be used to fulfill the requirements for New York newly admitted attorneys. Ethics credit, professional practice credit, and law practice management credit may be earned via transitional live webcasts. Skills credits may not be earned via live webcasts.

North Carolina:  SEC Institute’s live webcasts qualify as “live” credit. There is no limit to the number of credits an attorney can earn via live webcasts.

North Dakota:  SEC Institute’s live webcasts qualify as “live” credit. There is no limit to the number of credits an attorney can earn via live webcasts.

Ohio:  SEC Institute’s live webcasts qualify as “self-study” credit. Attorneys are limited to 12 credits of self-study per reporting period.

Oklahoma:  SEC Institute’s live webcasts qualify as “live” credit. There is no limit to the number of credits an attorney can earn via live webcasts.

Oregon:  All SEC Institute products can fulfill Oregon’s CLE requirements. There is no limit to the number of credits an attorney can earn via SEC Institute products.

Pennsylvania:  SEC Institute’s live webcasts qualify as “distance learning” credit. Attorneys are limited to 6 credits of distance learning per reporting period.

Puerto Rico:  All SEC Institute products can fulfill Puerto Rico’s CLE requirements. There is no limit to the number of credits an attorney can earn via SEC Institute products.

Rhode Island:  SEC Institute’s live webcasts qualify as “live” credit. There is no limit to the number of credits an attorney can earn via live webcasts.

South Carolina:  SEC Institute’s live webcasts qualify as “alternatively delivered” credit. Attorneys are limited to 6 credits of alternatively delivered programs per reporting period.

Tennessee:  SEC Institute’s live webcasts qualify as “distance learning” credit. Attorneys are limited to 8 credits of distance learning per reporting period.

Texas:  All SEC Institute products can fulfill Texas’ CLE requirements. There is no limit to the number of credits an attorney can earn via SEC Institute products.

Utah:  SEC Institute’s live webcasts qualify as “self-study” credit. Attorneys are limited to 12 credits of self-study per reporting period.

Vermont:  SEC Institute’s live webcasts qualify as “live” credit. There is no limit to the number of credits an attorney can earn via live webcasts.

Virgin Islands:  All SEC Institute products can fulfill the Virgin Islands’ CLE requirements. There is no limit to the number of credits an attorney can earn via SEC Institute products.

Virginia:  SEC Institute’s live webcasts qualify as “live interactive” credit. There is no limit to the number of credits an attorney can earn via live interactive programs.

Washington:  All SEC Institute products can fulfill Washington’s CLE requirements. There is no limit to the number of credits an attorney can earn via SEC Institute products.

West Virginia:  SEC Institute’s live webcasts qualify as “online” credit. Attorneys are limited to 12 credits of online instruction per reporting period.

Wisconsin:  SEC Institute’s live webcasts qualify as “live” credit. There is no limit to the number of credits an attorney can earn via live webcasts.

Wyoming:  SEC Institute’s live webcasts qualify as “live” credit. There is no limit to the number of credits an attorney can earn via live webcasts.


CPD Jurisdictions

British Columbia (CPD-BC):  SEC Institute’s live webcasts qualify as “real-time” credit. There is no limit to the number of credits an attorney can earn via real-time programs.

Ontario (CPD-ON):  SEC Institute’s live webcasts qualify as “interactive” credit. There is no limit to the number of credits an attorney can earn via interactive programs.

Quebec (CPD-QC):  SEC Institute’s live webcasts can fulfill Quebec’s CPD requirements.

Hong Kong (CPD-HK):  SEC Institute’s live webcasts qualify as “distance learning” credit. Attorneys are limited to 15 points of distance learning programs per reporting period.

United Kingdom (CPD-UK):  SEC Institute’s live webcasts can fulfill the United Kingdom’s CPD requirements.

Australia (CPD-AUS):  SEC Institute’s live webcasts may fulfill Australia’s CPD requirements. Credit limits for live webcasts vary according to jurisdiction. Please refer to your jurisdiction’s CPD information page for specifics.

Alberta (CPD-ALBERTA):  All SEC Institute products can fulfill Alberta’s CPD requirements. There is no limit to the number of credits an attorney can earn via SEC Institute products.

Dubai (CLPD-DUBAI):  SEC Institute’s live webcasts may fulfill CLPD credit requirements.


Other Credit Types

CPE Credit (NASBA):  SEC Institute’s live webcasts qualify as the “Group-Internet-Based” (GIB) delivery method. Please check the Credit Information box on the right-hand side of this page to verify CPE credit availability.

IRS Continuing Education (IRS-CE):  SEC Institute’s live webcasts may fulfill IRS-CE requirements. To request IRS-CE credit, please notify PLI at plicredits@pli.edu of your request and include your Preparer Tax Identification Number (PTIN).

Certified Fraud Examiner CPE:  SEC Institute’s live webcasts may fulfill Certified Fraud Examiner CPE requirements. To request CPE credit or find out which programs offer CPE, please contact PLI at plicredits@pli.edu.

IAPP Continuing Privacy Credit (CPE):  SEC Institute’s live webcasts may fulfill Privacy CPE credit requirements.

HR Recertification (HRCI):  SEC Institute’s live webcasts may fulfill HR credit requirements.

SHRM Recertification (SHRM):  SEC Institute’s live webcasts qualify as "instructor-led" credit. There is no limit to the number of credits an SHRM professional can earn via instructor-led programs.

Compliance Certification Board (CCB):  SEC Institute’s live webcasts qualify as “live” training events. There is no limit to the number of credits a candidate or certification holder can earn via live webcasts.

Certified Anti-Money Laundering Specialists (CAMS):  SEC Institute’s live webcasts may fulfill CAMS credit requirements.

New York State Social Worker Continuing Education (SW CPE):  SEC Institute’s live webcasts may fulfill SW CPE credit requirements.

American Bankers Association Professional Certification (ABA):  SEC Institute’s live webcasts may fulfill ABA credit requirements.

Certified Financial Planners (CFP):  SEC Institute’s live webcasts may fulfill CFP credit requirements.

 

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