In December 2025, the American Institute of Certified Public Accountants (AICPA) held its annual Conference on Current SEC and PCAOB Developments. At the conference, a wide range of experts including representatives from the U.S. Securities and Exchange Commission (SEC), Public Company Accounting Oversight Board (PCAOB) and Financial Accounting Standards Board (FASB) provided insights on key developments and emerging issues in accounting, financial reporting and auditing, including changes in the regulatory environment facing SEC registrants and private companies. Topics included priorities of the SEC and FASB, compliance with recently issued accounting and financial reporting rules and standards, and audit quality initiatives.
Our Financial Reporting Insights discusses the accounting and financial reporting topics discussed at the conference that impact both SEC registrants and private companies.
