United States: Highlights Of The 2014 AICPA Conference On Current SEC And PCAOB Developments
Presenters emphasize effective disclosures and current focus areas

Summary

The 2014 AICPA Conference on Current SEC and PCAOB Developments, held in Washington, D.C., December 8–10, featured representatives from the SEC, PCAOB, FASB, IASB, and AICPA, who provided their views on various accounting, financial reporting, and auditing issues. Themes echoed throughout the conference included

• The importance of clear, timely, and accurate disclosures
• A possible avenue for integrating IFRS into the U.S. reporting system by domestic registrants
• A sustained focus on internal control over financial reporting
• A continued emphasis on audit quality, the key role of the auditor, and maintaining independence

This publication provides an overview of key matters discussed during the conference.

Highlights Of The 2014 AICPA Conference On Current SEC And PCAOB Developments

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