SEC Speeches at the 2012 AICPA Conference on Current SEC and PCAOB Developments

At the 40th annual American Institute of CPAs ("AICPA") National Conference, several senior SEC accountants delivered speeches regarding SEC and PCAOB developments. See links to speeches and outlines of each speech below:

• Brian T. Croteau - Deputy Chief Accountant, Office of the Chief Accountant (click here to view speech):
  • Collective Commitment to Useful and Reliable Financial Reporting;
  • Audit Policy Matters and Initiatives;
  • Use of Third-Party Pricing Service Information;
  • Internal Control over Financial Reporting and COSO's Framework Update Project;
  • Jumpstart Our Business Startups (JOBS) Act; and
  • Auditor and Audit Committee Interactions.
• Julie A. Erhardt - Deputy Chief Accountant, Office of the Chief Accountant (click here to view speech):
  • Domestic Upgrade (incorporate IFRS into its national accounting standards);
  • Foreign Investment;
  • Foreign Access; and
  • Interaction between Domestic Upgrade, Foreign Investment and Foreign Access.
• Jenifer Minke-Girard - Senior Associate Chief Accountant, Office of the Chief Accountant (click here to view speech):
  • Background on the IFRS Work Plan; and
  • IFRS Work Plan Final Staff Report.

Related news story: SEC Acting Chief Accountant Beswick and SEC Commissioner Aquilar's Speeches on PCAOB Developments and IFRS.