Course Handbook  Course Handbook

Audit Committees and Financial Reporting 2018: Recent Developments and Current Issues

Publication Date: June 2018 Number of Volumes: 1
ISBN Number: 9781402431876 Page Count: 1268 pages

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Table of Contents
Chapter 1: Audit Committee Checklist and Compliance Timeline John F Olson ~ Gibson, Dunn & Crutcher LLP
Chapter 2: SEC Proposes Amendments to Securities Regulations to Modernize and Simplify Disclosure (October 13, 2017) John F Olson ~ Gibson, Dunn & Crutcher LLP
Chapter 3: Emily Childs, Eric Knachel, and Rob Moynihan, Deloitte, Heads Up, Volume 25, Issue 1, Observations from a Review of Public Filings by Early Adopters of the New Revenue Standard (January 22, 2018) John F Olson ~ Gibson, Dunn & Crutcher LLP
Chapter 4: SEC Staff Accounting Bulletin No. 118, https://www.sec.gov/interps/account/staff-accounting-bulletin-118.htm John F Olson ~ Gibson, Dunn & Crutcher LLP
Chapter 5: SEC Staff Provides Important Guidance for Disclosure and Accounting Implications of the Tax Cuts and Jobs Act—Practical Considerations for Reporting Companies (December 26, 2017) John F Olson ~ Gibson, Dunn & Crutcher LLP
Chapter 6: Deloitte: Financial Reporting Alert 18-1—Frequently Asked Questions About Tax Reform (March 20, 2018) John F Olson ~ Gibson, Dunn & Crutcher LLP
Chapter 7: SEC Release Nos. 33-10459; 34-82746, “Commission Statement and Guidance on Public Company Cybersecurity Disclosures” (February 26, 2018), https://www.sec.gov/rules/interp/2018/33-10459.pdf Linda L Griggs ~ Senior Counsel, Morgan, Lewis & Bockius LLP
Chapter 8: Wesley R. Bricker, Chief Accountant, Office of the Chief Accountant, Statement in Connection with the 2017 AICPA Conference on Current SEC and PCAOB Developments (December 4, 2017), https://www.sec.gov/news/speech/bricker-2017-12-04 Linda L Griggs ~ Senior Counsel, Morgan, Lewis & Bockius LLP
Chapter 9: Wesley R. Bricker, Chief Accountant, U.S. Securities and Exchange Commission, Speech, Remarks before the Financial Executives International 36th Annual Current Financial Reporting Issues Conference: Effective Financial Reporting in a Period of Change (November 14, 2017) John F Olson ~ Gibson, Dunn & Crutcher LLP
Chapter 10: Sagar Teotia, Deputy Chief Accountant, Speech, Addressing Implementation Matters to Improve Financial Reporting (September 21, 2017), https://www.sec.gov/news/speech/speech-teotia-2017-09-21
Chapter 11: Ryan Wolfe, Senior Associate Chief Accountant, Office of the Chief Accountant, Speech, Remarks before the 2017 AICPA Conference on Current SEC and PCAOB Developments (December 4, 2107) John F Olson ~ Gibson, Dunn & Crutcher LLP
Chapter 12: Michael P. Berrigan, Professional Accounting Fellow, Office of the Chief Accountant, Speech, Remarks before the 2017 AICPA Conference on Current SEC and PCAOB Developments (December 4, 2017) John F Olson ~ Gibson, Dunn & Crutcher LLP
Chapter 13: SEC Comment Letters—Including Industry Insights (November 2017) Joseph B Ucuzoglu ~ Chairman and Chief Executive Officer , Deloitte & Touche LLP
Chapter 14: Information about 2017 Inspections (August 2017) Linda L Griggs ~ Senior Counsel, Morgan, Lewis & Bockius LLP
Chapter 15: Preview of Observations from 2016 Inspections of Auditors of Issuers (November 2017) Linda L Griggs ~ Senior Counsel, Morgan, Lewis & Bockius LLP
Chapter 16: Standard-Setting Update, Office of the Chief Auditor (March 31, 2018) Linda L Griggs ~ Senior Counsel, Morgan, Lewis & Bockius LLP
Chapter 17: Q&A: PCAOB Standard-Setting Initiatives (December 7, 2017) Linda L Griggs ~ Senior Counsel, Morgan, Lewis & Bockius LLP
Chapter 18: Building a Foundation for Audit Quality (December 6, 2017) Linda L Griggs ~ Senior Counsel, Morgan, Lewis & Bockius LLP
Chapter 19: Remarks at the AICPA Conference on SEC and PCAOB Developments (December 5, 2017) Linda L Griggs ~ Senior Counsel, Morgan, Lewis & Bockius LLP
Chapter 20: PCAOB Issues Proposals to Enhance and Strengthen Requirements for Auditing Accounting Estimates, Including Fair Value, and to Address the Auditor’s Use of the Work Specialists (June 12, 2017) Joseph B Ucuzoglu ~ Chairman and Chief Executive Officer , Deloitte & Touche LLP
Chapter 21: PCAOB Adopts Changes to the Auditor’s Report (June 20, 2017) Joseph B Ucuzoglu ~ Chairman and Chief Executive Officer , Deloitte & Touche LLP
Chapter 22: Staff Audit Practice Alert No. 15, Matters Related to Auditing Revenue from Contracts with Customers (October 5, 2017) Linda L Griggs ~ Senior Counsel, Morgan, Lewis & Bockius LLP
Chapter 23: William Hinman, Director, Division of Corporation Finance, Speech, Keynote Address at the PLI’s Seventeenth Annual Institute on Securities Regulation in Europe (February 1, 2018), https://www.sec.gov/news/speech/speech-hinman-020118 Linda L Griggs ~ Senior Counsel, Morgan, Lewis & Bockius LLP
Chapter 24: Wesley R. Bricker, Chief Accountant, Speech, Remarks before the AICPA National Conference on Banks & Savings Institutions: Advancing High-Quality Financial Reporting in Our Financial and Capital Markets (September 11, 2017), https://www.sec.gov/news/speech/speech-bricker-2017-09-011 Linda L Griggs ~ Senior Counsel, Morgan, Lewis & Bockius LLP
Chapter 25: SEC Press Release, Commission Staff Provides Regulatory Guidance for Accounting Impacts of the Tax Cuts and Jobs Act (December 22, 2017), https://www.sec.gov/news/press-release/2017-237 Linda L Griggs ~ Senior Counsel, Morgan, Lewis & Bockius LLP
Chapter 26: Commissioner Robert J. Jackson, Speech at the Tulane Corporate Law Institute, Corporate Governance: On the Front Lines of America’s Cyber War (March 15, 2018), https://www.sec.gov/news/speech/speech-jacksoncybersecurity-2018-03-15 Linda L Griggs ~ Senior Counsel, Morgan, Lewis & Bockius LLP
Chapter 27: Financial Reporting Oversight: Oversight of Financial Reporting Requires the Critical Review of Voluminous Documents Filled with Complex Accounting and Reporting Matters. Are You Prepared? (December 2016) Catherine L Bromilow ~ Partner, Governance Insights Center, PwC
Chapter 28: To GAAP or Non-GAAP? The SEC Is Watching: The Use of Non-GAAP Financial Measures Is Surging, and the SEC Is Noticing (June 2016) Catherine L Bromilow ~ Partner, Governance Insights Center, PwC
Chapter 29: Audit Committee Disclosures Linda L Griggs ~ Senior Counsel, Morgan, Lewis & Bockius LLP
Chapter 30: A Roadmap to Non-GAAP Financial Measures (2017) Joseph B Ucuzoglu ~ Chairman and Chief Executive Officer , Deloitte & Touche LLP
Chapter 31: Audit Committee Disclosure in Proxy Statements—2017 Trends Joseph B Ucuzoglu ~ Chairman and Chief Executive Officer , Deloitte & Touche LLP
Chapter 32: Quarterly Accounting Roundup Joseph B Ucuzoglu ~ Chairman and Chief Executive Officer , Deloitte & Touche LLP
Chapter 33: How Your Board Can Be Effective in Overseeing Cyber Risk: Companies Are Under Constant Attack, Making It Critical That They Get Cybersecurity Right (December 2017) Catherine L Bromilow ~ Partner, Governance Insights Center, PwC
Chapter 34: How Your Board Can Be Ready for Crisis: Being Prepared Gives a Company Better Odds of Bouncing Back from a Crisis Smoothly (June 2017) Catherine L Bromilow ~ Partner, Governance Insights Center, PwC
Chapter 35: How Your Board Can Influence Culture and Risk Appetite: Boards Understand That Corporate Culture Is Vital. It Drives Behavior, Expectations and Norms—But It Can Also Lead Employees to Take Too Much or Too Little Risk (February 2017) Catherine L Bromilow ~ Partner, Governance Insights Center, PwC
Chapter 36: NYCLA Committee on Professional Ethics Formal Opinion 746 (October 7, 2013) John F Olson ~ Gibson, Dunn & Crutcher LLP
Chapter 37: SEC Press Release: SEC Announces Its Largest-Ever Whistleblower Awards (March 19, 2018) John F Olson ~ Gibson, Dunn & Crutcher LLP
Chapter 38: SEC Release No. 34-82897, Whistleblower Award Proceeding John F Olson ~ Gibson, Dunn & Crutcher LLP
Chapter 39: Digital Realty Trust, Inc. v. Somers (February 21, 2018) John F Olson ~ Gibson, Dunn & Crutcher LLP
Chapter 40: Wadler v. Bio-Rad Laboratories, Inc., Appellant Letter to 9th Circuit Referencing Digital Realty Trust (March 5, 2018) John F Olson ~ Gibson, Dunn & Crutcher LLP
Chapter 41: SEC Amicus Curiae Brief in Wadler (December 13, 2016) John F Olson ~ Gibson, Dunn & Crutcher LLP
Chapter 42: SEC Release No. 34-82557, In the Matter of Brian Sweet, CPA (January 22, 2018) John F Olson ~ Gibson, Dunn & Crutcher LLP
Chapter 43: SEC Release No. 34-82556, In the Matter of Cynthia Holder, CPA, Jeffrey Wada, CPA, David Middendorf, CPA, Thomas Whittle, CPA, and David Britt, CPA (January 22, 2018) John F Olson ~ Gibson, Dunn & Crutcher LLP
Chapter 44: Chairman Jay Clayton, Statement on Charges Against Former KPMG and PCAOB Personnel (January 22, 2018) John F Olson ~ Gibson, Dunn & Crutcher LLP
Chapter 45: Laccetti v. SEC (March 23, 2018) John F Olson ~ Gibson, Dunn & Crutcher LLP
Chapter 46: PCAOB News Release: PCAOB Announces $1.5 Million Settlement with Grant Thornton for Quality Control Violations and Audit Failures (December 20, 2017) John F Olson ~ Gibson, Dunn & Crutcher LLP
Chapter 47: SEC Press Release: SEC Obtains Bars and Suspensions Against Individuals and Accounting Firm in Shell Factory Scheme (February 16, 2018) John F Olson ~ Gibson, Dunn & Crutcher LLP
Chapter 48: SEC Release No. 34-81396, In the Matter of KPMG LLP and John Riordan, CPA (August 15, 2017) John F Olson ~ Gibson, Dunn & Crutcher LLP
Chapter 49: SEC Chairman Jay Clayton, Statement on Cryptocurrencies and Initial Coin Offerings (December 11, 2017) John F Olson ~ Gibson, Dunn & Crutcher LLP
Chapter 50: Section 330 of the United Kingdom’s Proceeds of Crime Act 2002 John F Olson ~ Gibson, Dunn & Crutcher LLP
Chapter 51: Money Laundering Regulations 2017: Consultation (June 26, 2017) John F Olson ~ Gibson, Dunn & Crutcher LLP
Index

This Course Handbook was compiled for the program, Audit Committees and Financial Reporting 2018 Recent Developments and Current Issues.

PLI’s nationally acclaimed course handbooks represent the definitive thinking of the nation’s finest legal minds on timely topics and are considered the standard reference in the field. This course handbook is prepared specifically for the program and stands alone as a permanent reference.

Chairperson(s)
Linda L Griggs, Morgan, Lewis & Bockius LLP
John F Olson, Gibson, Dunn & Crutcher LLP
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