SEC Virtual Conference for Asia-Based US Listed Companies

DAY ONE AGENDA

Welcome & Opening Remarks
8:45 – 9:00 AM

Key SEC Developments
9:00 – 10:00 AM
Unlock the up-to-the-minute guidance you need to handle all of today's most critical SEC accounting and reporting issues.
• General update on the SEC
• Status of SEC rulemaking
• Climate disclosure rules
• Delaware law developments
• Staff guidance on:
   – Nonpublic review of draft registration statements
   – Segment reporting
   – Macroeconomic factors
• Updates on crypto and digital assets 

Break
10:00 – 10:05 AM

Key SEC Developments (continued) 
10:05 – 11:05 AM
• New insider trading rules
• Updates on the recovery of erroneously awarded compensation
• New requirements on pay vs. performance disclosure
• Perquisites: basic tests and recent SEC focus
• Staff statements on materiality and statement of cash flows
• SEC staff comments and letter trends
• Proxy season: 2025 recap and 2026 preview

Break
11:05 – 11:10 AM

Cybersecurity—New SEC Rules, Legislative Developments & Other Regulations
11:10 AM – 12:10 PM
Cyber threats are growing more sophisticated, and so are the regulations around them. This session offers a clear roadmap for managing cybersecurity risk, compliance, and incident response. Experts will cover:  
• Key risks and practical mitigation strategies
• How to respond effectively to data breaches
• Compliance with the latest SEC rules and disclosure requirements
• Managing reputational risk through public relations strategies
• Guidance on handling SEC enforcement inquiries 

Lunch
12:10 – 12:55 PM

ESG & Financial Reporting—Where do Things Stand?
12:55 – 1:55 PM
The landscape of investor sustainability reporting is evolving quickly. This session breaks down all the latest information you need to know, including: 
• Impact of the ESG “backlash” on investors
• Reactions to recent climate policy shifts
• New climate policies in California
• Breakdown of CSRD requirements and timelines

Break
1:55 – 2:00 PM

Non-GAAP Measures, Metrics & Disclosures 
2:00 – 3:00 PM
The SEC's non-GAAP measures and metrics have been around for some time, but they still cause headaches for businesses when it comes to disclosures and financial statements. In this session, learn how companies are currently applying non-GAAP guidance and metrics, and what can be done in response to SEC comment letters to avoid costly fines and penalties. Dive into:
• An overview of non-GAAP measures
• SEC Staff Guidance and comment letter trends
• Key performance indicators
• Examples of non-GAAP comments

Break
3:00 – 3:05 PM

FASB Update
3:05 – 4:05 PM
FASB’s recent changes will have a huge impact on business in many important areas, from segment reporting to software costs to business combinations. This session breaks all those changes down so that you can stay prepared. Explore:
• An overview of the FASB
   – How it’s structured
   – The standard setting agenda
• The FASB agenda
   – An overview of recent invitations to comment (ITCs)
   – A snapshot of active projects on the technical agenda
• Recently issued ASUs on:
   – Share-based consideration
   – How to determine the acquirer
   – Induced conversions
   – Disaggregation of Income Statement Expenses (DISE)
   – When to apply profits interests awards
   – Income tax disclosures
   – Crypto assets
   – Segment reporting
   – Joint venture formations

Break
4:05 – 4:10 PM

Accounting for Digital Assets 
4:10 – 5:10 PM
The FASB’s new Fair Value Accounting guidelines for digital assets are reshaping the landscape. Financial professionals now face urgent questions around accounting and auditing for technologies like cryptography and blockchain. This session will unpack the latest updates and what they mean for your work. We’ll cover:
• Accounting for crypto assets before and after ASU 2023-08
• Updates on the latest SEC regulations
• What’s changed with SAB 122
• Notes on stablecoins and the GENIUS Act 
• AICPA practice aids on accounting for digital assets
• Revenue recognition considerations
• Insights on crypto lending and borrowing

Closing Remarks
5:10 – 5:15 PM

DAY TWO AGENDA

Welcome & Opening Remarks
8:30 – 8:45 AM

SEC Enforcement Issues
8:45 – 10:15 AM
Discover the latest initiatives from the SEC's Division of Enforcement, which factors trigger investigations and enforcement actions, and the possible outcomes. Analyze real SEC enforcement cases, and learn how to avoid being a target. We’ll cover:
• Changes to SEC leadership and policies
• 2024 enforcement highlights
• An overview of the enforcement process
• Current enforcement trends and developments
• Cybersecurity disclosures
• New approaches to gatekeeper liability
• AI enforcement policies
• Notes on insider trading
• Insights on the Foreign Corrupt Practices Act and whistleblower protection
• The SEC’s five principles of cooperation

Break
10:15 – 10:20 AM

Public Company Auditing Update
10:20 – 11:20 AM
Dive into the PCAOB’s most recent efforts to protect investors and enhance audit quality for public companies, including:
• The latest updates and staffing changes
• Inspection results and areas of focus for the current inspection cycle
• Proposed amendments and new standards
• Recent regulatory actions and sanctions

Break
11:20 – 11:25 AM

MD&A Update & Best Practices
11:25 AM – 12:30 PM
Two experienced securities and corporate governance experts will guide you through MD&A disclosure requirements and best practices, while highlighting recent SEC guidance, trends in staff comment letters, and key enforcement actions. This session will cover the latest MD&A topics of interest, including:
• Cybersecurity: past incidents and future risk management
• Tailored AI disclosures
• The impact of tariffs
• Emerging risks with crypto assets
• RND expenditures: project status, costs, and risks
• Goodwill impairment testing
• Compliance & Disclosure Interpretations (CD&Is) on non-GAAP measures

Lunch
12:30 – 1:15 PM

Roundtable Discussion on Hot Button Issues for Public Companies
1:15 – 2:45 PM
Industry, auditing, legal and other experts will discuss how public companies are dealing with:
• Tariffs and international trade
• ESG reporting
• Artificial intelligence
• Cyber-related issues
• SEC rulemaking and enforcement
• Board matters
• Mergers and acquisitions (M&A)
• Tax matters
• Geopolitical matters

Break
2:45 – 2:50 PM

Internal Controls—Hot Topics
2:50 – 3:50 PM
This session provides an update on current trends in internal control environments and outlines documentation and control requirements for public companies, based on recent SEC and PCAOB guidance and enforcement actions. We’ll cover:
• Regulatory updates
• Internal control hot topics
   – SOX program considerations
   – Risk assessment process and focus areas
   – Understanding data flows and risks
   – Common issues
• PCAOB inspection themes and focus areas

Break
3:50 – 3:55 PM

Frequently Encountered Accounting Topics
3:55 – 5:10 PM
Unpack complex financial accounting and reporting topics frequently encountered by financial accounting professionals serving public companies, including:
• Business combinations
• Asset acquisitions
• Asset disposals
• Held-for-sale and discontinued operations

Closing Remarks
5:10 – 5:20 PM

Conference Ends
5:20 PM

Noah Antonneau, Manager, National Office – Accounting and Reporting Services, Deloitte

Lauren Assaf-Holmes, Senior Associate, Gibson Dunn

Chad Chevalier, Managing Director (Formerly EY)

Meghan Depp, Practice Principal, SEC Services, BDO

Rebecca Freeman, Senior Manager, SEC Services, BDO

Dotty Hayes, Experienced Board Chair and Audit Committee Financial Expert, BigBear.ai

Robbie Hopkins, Of Counsel, Gibson Dunn

Samir Kaushik, Partner, Jones Day

David Levi, Chief Accounting Officer, OPAL Fuels

Robert Main, Managing Partner, Jasper Street Partners

Nancy Mentesana, Managing Director, Labrador

Greg Moore, Chairman, Board of Directors, Texas Roadhouse

Zohaib Qamar, Partner, Citrin Cooperman

Susan Resley, Securities Enforcement and Litigation Partner, Morgan Lewis 

Subash Samuels, Partner, KPMG

Meghan Sherley, Associate Attorney, Gibson Dunn

Vanessa Teitelbaum, Audit Committee Chair, Senior Director, Professional Practice, CAQ

Geoffrey Walter, Associate Attorney, Gibson Dunn

Bill Witt, Director, Highspring

Chris Wright, Managing Director, Protiviti