Webinar Slides: AICPA Conference on Current SEC and PCAOB Developments Debrief

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CBIZ & MHM Executive Education Series™

What’s New at the PCAOB and SEC Rich Howard, Brad Hale and Mark Winiarski Dec. 20, 2016 & Jan. 11, 2017

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CPE Credit

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Presenters

Rich, based in our Orange County, CA office, is MHM’s Director of

Quality Control. He is also a member of our Executive Committee and

Professional Standards Group and a member of the Board of Directors of

Kreston International, our global network of accounting firms.

Rich is also the Regional Attest Practice Leader for the West Region with

overall responsibility for the operations of the audit practices in

California, Arizona, Colorado and Utah. Rich also leads our SEC practice

nationwide.

Rich joined the organization in 2002, following 14 years at a then Big

Five firm, where he was an audit partner.

949.450.4402 • [email protected]

RICH HOWARD, CPA MHM Director of Quality Control

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Presenters

Brad is a shareholder in our Tampa Bay office. Prior to joining the firm, he spent seven years in public accounting with a Big Four firm in Tampa. He most recently served as Director of Accounting and Risk Management for Bloomin’ Brands Inc. Dividing his time between national and local responsibilities, he focuses significantly on building the SEC Consulting practice and additional areas of technical consulting in the Southeast. This includes consultations with companies considering going public as well as assistance with IPOs; assistance with SEC filings; review of complex contracts; and analysis of new accounting standards and application of them for public entities. Brad is a member of MHM’s Professional Standards Group where he performs internal consultations on complex private or public company engagements, as well as focuses on the firm’s SEC audit methodology.

727.572.1400 x 355 • [email protected]

Brad Hale, CPA MHM Shareholder

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Presenters

Located in our Kansas City office, Mark is a member of our Professional

Standards Group (PSG). Mark's role includes instructing in our national

training program, presenting as a subject matter expert at webinars and

conferences, and preparing MHM publications on accounting and

auditing issues.

As a PSG member, Mark consults with clients and engagement teams

across the country in many areas of accounting and auditing. Mark has

served clients as an auditor, consultant and advisor in numerous

industries including manufacturing, distribution, mining, retail sales,

services and software.

816.945.5614 • [email protected] • @KCWini

MARK WINIARSKI, CPA MHM Shareholder

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Agenda

Key Overall Themes

02

01

03

04

Perspectives of Keynote Speakers

SEC Practice Issues

05 FASB Activities

06 PCAOB Activities

SEC Regulatory Matters

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KEY OVERALL THEMES

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Financial reporting

Unwavering quality

Talent

Use of technology

Real time/risk management

Engaging all stakeholders

Themes

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PERSPECTIVE OF KEYNOTE SPEAKERS

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• AICPA • Kimberly Ellison-Taylor, Chair • Cindy Fornelli, CAQ

• SEC • Wesley Bricker, Chief Accountant • Andrew J. Ceresney, Director, Division of Enforcement

• FASB • Russell G. Golden, Chairman • Susan Cosper, Technical Director, EITF Chair

• IASB • Hans Hoogervorst, Chairman

• PCAOB • James R. Doty, Chairman • Martin F. Baumann, Chief Auditor

Organizations Represented – Keynote Speakers

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• AICPA intends to stay ahead of the curve • Four (4) areas of focus

• Cybersecurity • Audit quality • Management accountants • Talent

Kimberly Ellison-Taylor – Chair

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• Cybersecurity • Hackers are getting more sophisticated • Cost of data breach is about $4 million

• Exclusive of reputation impact • CPAs uniquely qualified to lead in this area • Creating a new cybersecurity attestation engagement

• Evaluate a company’s cybersecurity risk management systems • Comment period on the proposed standard ended

• Monday, December 5, 2016 • Attestation guide being developed

• ASB and Assurance Services Executive Committee

• Audit quality • Focused on using data analytics and how they can improve audit quality • Several groups working on audit quality measures • Wants to develop tools to allow audit committees to hire the best audit

firm even if that firm is from another state • 16 states allow CPAs from outside the state to come in and provide services

without registration


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• Management accountants • Focus on CFOs and other management • AICPA and CIMA have created global management accounting principles • Plan to introduce new tools for management to improve • Open the CGMA credential to a broader group of management accountants

• Talent

• Several initiatives focused on developing the CPAs of the future • “Start here, Go places” campaign

• Starts with kids in middle school • CPA exam

• More cognitive skills included • Introduced in the next few months

• Introducing CEIV credential • Provides a standardized method for valuing intangibles • For CPAs and finance professionals


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• CAQ anniversary • January 30, 2017 • 10 years

• 7 Reasons to be proud • Investor confidence remains high • Restatements are down • Transparency of audit process • Fostering dialogue on key issues • Proactive work on cybersecurity • Engagement with policymakers and regulators • Building awareness of careers in auditing

Cindy Fornelli – Center for Audit Quality

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• Investor confidence remains high • 79% investors – confidence in US market • 81% believe auditors are effective (highest ever)

• Restatements are down sharply since 2008 • 14% decline in 2015 • ICFR and role of A/C are reasons

• Transparency of audit process • Voluntary disclosures increasing

• Audit firm appointment • Tenure • Compensation and evaluation • Audit partner rotation


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• Fostering dialogue on key issues • Non-GAAP measures • Revenue recognition

• Proactive work on cybersecurity • Market driven approach to risk management • Framework for attestation will be voluntary • Similar to SOC engagement

• Engagement with policymakers and regulators • Standard setting • Fight against fraud

• Building awareness of careers in auditing • Global outreach • Focused on diversity and inclusion • Use of social media


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• Maintain high quality in capital markets • Advancing high quality financial reporting

• Management is critical given their judgments • New GAAP standards are an important area to focus upon • Revenue standards are an improvement • OCA looking for increased SAB 74 disclosures

• Focused on non-GAAP measures • Valuation work – investors rely on these • Audit committees

• Outside experts may be necessary to carry out role • Set the tone with auditors

• Auditor independence • Enforcement is focused on this area

Wesley Bricker – Chief Accountant, SEC

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• Other comments • PCAOB

• Complimented on supervision of auditors and inspection program • Encouraged the research agenda for transparency and to obtain input • Emphasized the PCAOB’s current agenda including auditing estimates

• IFRS • Important to US investors • 525 FPIs using IFRS • $7.3 trillion in market cap • Interested in quality of IFRS • Believes that FASB’s efforts will best serve US investors

• FASB/IASB • Encouraged both boards to address changes in business timely

Wesley Bricker – Chief Accountant, SEC

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• Enforcement • A good time to be in enforcement citing the number of investigations/cases • Number of financial reporting and audit violations consistent with 2015

• Generally up significantly over the past few years

• Focus on private equity, insider trading and asset management • Cases against private equity have yielded benefits

Policies modified to improve fee structures and better disclosures to investors

• Insider trading – using technology and data analytics to detect suspicious activity Self reporting and cooperation has improved and had positive results Some examples cited where SEC did not bring a case Penalties were reduced or avoided

• Methods of identification of investigations • Whistleblower Program • Internal or external tips • Financial Reporting & Audit Task Force

Made a permanent member of Fraud division Using data analytics to identify “outliers” or other potential issues

Andrew J. Ceresney – Director, Enforcement, SEC

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• Enforcement (cont) • Auditors’ role

• Critical role and probably most important gate keeper • Enforcement closely scrutinizes the auditor’s role during investigations • Several recent actions against firms and individuals

Independence Lack of adequate audit evidence Failure to properly document findings Failure to obtain adequate support for judgmental or subjective areas

• Penalties and admissions of guilt • Increased success in getting large penalties and admissions • Penalties approximating $4 billion in 2016 • Admitted that only about 50% are actually paid • Money goes into a victim’s trust (if can be identified) • Otherwise, funds go to the US government

Andrew J. Ceresney – Director, Enforcement, SEC

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• Became Chairman in 2013 • He is appointed until 2020 • Midway through his term, reflected on his priorities • Described his priorities as his 5 “I”s

• Improvement • Implementation • Inclusion • Ideals • International

Russell Golden – Chairman, FASB

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• Improvement • Improve GAAP

• Move toward converged standards with the rest of the world Revenue recognition Leases Credit losses Simplification initiative – narrow topics to reduce costs of compliance

• Implementation • Improving standards is not enough, they must be

• Applied consistently • Understandable

• More proactive approach to supporting implementation • Revenue recognition transition resource group – TRG • Credit loss TRG convened before the standard was finished • No TRG for the leasing standard due to the fact that the changes were not as

significant


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• Inclusion • Not all stakeholders are technical accountants • Transparency and communications

• Quarterly outlook newsletter • Cost/benefit overviews • Video productions

Help people understand what is being done Why the FASB is doing it

• Cultural evolution to understand the difference between public, non-public and NFP • It is a balancing act


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• Ideals • Completing key foundational projects – long term application

• Conceptual framework August 2016 – exposure draft – re-deliberations ongoing

• Disclosure framework Aimed at relevance, not volume, of notes to f/s Likely to result in more disclosure, not less Income taxes, pensions and fair value are likely targets Public roundtable to be held before finalizing decisions

• International • Building relationships to improve overall standards

• IASB • International regulators • Other country standard setters

• Although IASB and FASB came to different conclusions on certain matters • They agreed on some of the big things


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• Next 3 years • Hedging

• Simplify hedging rules to benefit users • Make things easier to understand • Final hedging standard expected in 2017

• Insurance proposal • Roundtable planned in early 2017 • Standard in 2017 as well

• Accounting for non-employee share-based payments and debt • FASB plans to issue proposals on each

• Reviewing the advisory groups and their relative effectiveness • Must have an investor-focused group • Will advise the FASB with input on a variety of topics

• Feedback received on FASB agenda • Some view that FASB should slow down until current changes can be digested • Some additional topics were suggested • Elements of financial statements is a potential future topic (e.g., assets, liabilities, equity, income expenses,

and gains and losses) – measurement and presentation of these items • Planning to have joint meetings with IASB to discuss plans and agenda topics • Involvement and Input – 2 additional “I”s that FASB would like from the profession


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• Future agenda • Invitation to Comment (ITC) on future agenda items

• Help FASB set its agenda • Priority of key projects • Identify perceived financial reporting issues • Get feedback on potential alternatives and ways forward

• Advisory groups provided guidance – topics identified • Intangible assets (including R&D) • Pensions and post-retirement benefits • Distinguishing liabilities from equity • Reporting performance and cash flows (including income

statement, segment reporting, OCI, and statement of cash flows)

Susan Cosper – Technical Director, FASB

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• Future agenda (cont) • 45 comment letters received

• Evaluated results quantitatively Liability/equity #1 topic by preparers and practitioners Performance reporting was #1 topic for users (but not a lot of user feedback

received) • Other feedback

Allocate sufficient resources for practice issues, implementation and interpretive guidance

Limit future divergence Slow the pace of change Focus on disclosure and conceptual frameworks

• Public roundtable – 12/16/16 • 2017 – Consider feedback and make decisions

• Some FASB turnover – one new on 1/1/17 and another later

Susan Cosper – Technical Director, FASB

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• Thanked Mary Jo White for her time and effort on the topic of IFRS

• Brexit and US Presidential election seen by some as negative reactions to globalization • UK has agreed to leave the EU, but not the world • UK wants to be seen as pro free trade • Common global accounting standards should still be a key

objective despite events of 2016 • IFRS is important to everyone including the USA

• $7.3 trillion invested in FPIs that are following IFRS • The USA has a vested interest in the IASB’s success

Hans Hoogervorst – Chairman, IASB

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• Focus on insurance companies - lack of comparability in results • New insurance contract standards in IFRS will create comparability • This standard will complete the project of filling the gaps in the IFRS standards

• What is next? • New agenda is to focus on better communications with investors • Performance reporting is not comparable

• Presentation is not always disaggregated enough (individual items and subtotals, etc.) • IASB share the SEC’s concern about the use of non-GAAP measures • Better structure of income statement and cash flow statement

• Better communication of financial information • Primary financial statements • Disclosure initiative • IFRS taxonomy • Impact of the way information is delivered in a technological environment

Hans Hoogervorst – Chairman, IASB

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• Accounting profession has a bright future • PCAOB has worked hard to restore credibility since Enron, et al

• PCAOB contributes to strengthening profession • Investor protection is enhanced by independent process

• Auditor oversight • Long term investor confidence drives better economy

• PCAOB plays a vital role in managing the process • Inspections have improved audits • Audit firms’ attitudes have changed • Improvements have occurred

Without increases in fees

With a significant decrease in restatements

• Helps build public confidence and investor trust

James R. Doty – Chairman, PCAOB

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• PCAOB contributes to strengthening profession (cont) • Built a constructive relationship with audit firms

• Although somewhat adversarial • PCAOB has found numerous situations of excellent auditing • Examples of audits where the report should never have been issued

47 settled disciplinary proceedings in 2016 (including 2 foreign network members)

• PCAOB can be a catalyst to the public markets to achieve full potential • Four (4) examples were provided

Quality control standards Non-GAAP data Auditor responsibility regarding illegal acts Auditors’ reporting model

• Chairman Doty wants to see a vibrant audit profession that competes on quality

James R. Doty – Chairman, PCAOB

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• Standard setting projects • Auditors’ reporting model

• Several international regulators have already adopted • Includes critical audit matters (only most important/complex)

• Auditing accounting estimates, including fair value measures • Developing proposal – expected Q1 2017 • Coordinating with use of work of specialists and IAASB ISA 540 task force • Focus on measurement uncertainty, potential for bias, skepticism

• Use of work of specialists • Developing proposal • Coordinating with auditing estimates • Focus on auditor use of internal vs external experts (hired by auditor)

• Supervision of other auditors • Auditor employs other firms around the world who may have different quality processes • Key elements

Single approach and more direction for supervision Sufficiency of lead auditor to function in that role Understanding qualifications of other auditors

• Going concern – PCAOB to monitor the situation

Martin F. Baumann – Chief Auditor, PCAOB

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• Research agenda • Change in PCAOB process – annual environmental scan • Before putting on the standards agenda • Research includes

• Economic analysis • Outreach • Cost/benefit evaluation • Unintended consequences • Consider alternative regulatory responses • If standards needed, add to Standards agenda

• Current projects • QC standards • Changes in data and technology • Company performance measures (non-GAAP, other info) • Laws and regulations

Martin F. Baumann – Chief Auditor, PCAOB

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SEC PRACTICE ISSUES

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Highlights from OCA

Marc Panucci, Deputy Chief Accountant: • Internal Controls over Financial Reporting

• Timely identification and accurate disclosure of material weaknesses

• Evaluation of severity of control deficiencies • Communication is linchpin • Conclusions and ultimate responsibility cannot be outsourced • Quarterly disclosure change and new standards

• Auditor Independence

• Uptick in relationships not explicitly prohibited but that require application of the general

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Highlights from OCA

Julie Erhardt, Deputy Chief Accountant: • Technology

• Impact on preparers • Impact on users who compile and re-purpose the data • Impact on investors

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Technical Accounting Topics

• Revenue recognition • SaaS/Cloud computing • Credit losses • Accounting policy changes • Share-based payments • Cash flow matters • Income taxes • Debt vs. equity • Public business entity • Business combinations • Financial instruments

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• Revenue recognition (Topic 606) • Definition of a contract

• Based on enforceable rights and obligations • Excludes likely future transactions

• Contract combination • Must be with the same customer or related parties of a

customer • Gross vs. net

• Overarching principle is whether an entity controls a good or service before transfer

• Disclosures will be key

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• Revenue recognition (Topic 606) continued…. • Consideration paid or payable to a customer

• What are the underlying economic reasons for the transaction?

• How was it described to investors? • What are the contract terms (exclusivity, minimum

purchases)? • What is the accounting basis for recognizing an asset or

recognizing an up-front payment immediately through earnings? Matching principle should not govern decision

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• Revenue recognition (Topic 606) continued…. • SAB Topic 13

• SAB 13 will continue to apply prior to adoption of Topic 606

• Any implementation questions should start with Topic 606, not SAB 13

• Disclosure • Sleeping giant • SEC will be focused on adequacy of disclosure of

disaggregated revenue (ASC 606-10-50)

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• SaaS/Cloud computing • Software license or service contract • Implications to income statement classification (EBITDA

calculation)

• Credit losses • Not a “one-size-fits all” method to measuring expected credit

losses • Document the systematic methodology being applied and why it

is consistent with the principles of the standard

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• Accounting policy changes • Judgment required when determining whether transactions are

clearly different in substance from those occurring in the past

• Share-based payments • Grant date established for payments that include key terms or

conditions subject to discretion of the compensation committee (i.e clawback provisions)

• Cash flow matters • Recently completed EITF project

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• Income taxes • Indefinite reinvestment of undistributed earnings

• Debt vs equity

• Challenging area in which management and audit committees should continually assess whether they have available resources with sufficient training

• Consider any features beyond the company’s control that could require redemption

• Example: warrants issued with a put feature that allows the warrant holder to sell the warrants back to the registrant for cash equal to the fair value of the warrants • Liability under ASC 480

• Identification of beneficial conversion features

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• Public business entity (PBE) • “it is required to file or furnish financial statements, or does file

or furnish financial statements (including voluntary filers), with the SEC (including other entities whose financial statements or financial information are required to be or are included in the filing)”

• Rule 3-05, 3-09, and 4-08(g) filers are PBEs • Equity method investee that is not significant under 3-09 would

not be a PBE unless they are significant in the aggregate and presented under 4-08(g)

• Business combinations • Measurement period adjustments

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• Financial Instruments • Recognition and measurement (ASU 2016-01)

• Application to a hybrid instrument (i.e. debt indexed to price of gold) when the fair value option has been elected GAAP does not provide a sequence of guidance to follow Staff believes that new guidance would apply, resulting in instrument-specific

credit risk being presented in OCI

• Application to nonrecourse financial liabilities (i.e. payment tied solely to the value or cash flows of an asset pledged as collateral) No portion of the change in fair value would be attributed to instrument-specific

credit risk All changes in fair value are directly attributable to the performance of the

underlying assets

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Reporting Topics

• MD&A • Transition disclosures • Non-GAAP measures • Segment reporting

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Reporting Topics

• MD&A • Companies are taking action • Optimize your business section • Align with website and social media • Quality of income tax disclosures

• Transition disclosures • Description of expected effect on accounting policies • Progress to implement the standard • Do not be reluctant to disclosable reasonable, quantitative

information • Quantitative information can be limited to a subset of contracts • Information should be subject to ICFR

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Reporting Topics

• Non-GAAP Measures • Updated Compliance and Disclosure Interpretations on the use of

non-GAAP measures in May 2016 • Prominence • Stock compensation • Restructuring charges • Business combinations • Individually tailored accounting principles

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Reporting Topics

• Segment Reporting • Identification of operating segments

• Staff generally objects to a company’s assertion that a component is not an operating segment because no shared operating costs are allocated to the component

• Aggregation of operating segments • Importance of qualitative similarities even when economic

similarities supports aggregation

• Evaluate all relevant data points

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SEC REGULATORY MATTERS

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SEC Rulemaking

• Regulation S-X and S-K concept releases • Progress was made under the FAST Act

• Report to Congress completed to modernize and simplify S-K • Working on recommendations on the rules in S-X about financial

statements for entities other than the registrant

• Feedback on Regulation S-K concept release • Mixed on additional environmental, social, and governance

disclosure requirements

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SEC Rulemaking

• Disclosure update and simplification proposing release (DUSTR) • Referred to as a technical clean-up

• Remove outdated ad redundant disclosure

• Support for specific proposals has been mixed • Investors typically asked for more rather than less (income taxes)

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SEC Rulemaking

• Future rulemaking • Proposed Legislation: Financial

CHOICE Act • Repeals certain disclosures mandated

by Dodd-Frank (i.e conflict minerals, mine safety, resource extraction, CEO pay ratio)

• Would limit compensation clawbacks due to restatements to executives with responsibility for financial reporting

• Would expand exemptions under Section 404 of Sarbanes Oxley

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FASB ACTIVITIES

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Revenue Recognition

• Transition Resource Group Update • Success at reducing cost and complexity • No future meetings schedule • AICPA to issue first edition guide

• Aerospace & Defense • Asset Management

• Top issues

• Identify performance obligations (Step 2) • Determine transaction price (Step 3) • Recognition of revenue (Step 5) • Scope & Identifying contracts with customers (Step 1) • Presentation and disclosure • Contract costs

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Accounting for Leases

• Will not be a transition resource group

• Implementation considerations • Use of a de minimis threshold • Definition of a lease: utility poles, easements, ad space, etc.

• Significant issues

• Definition of a lease & leases within service arrangements • Potential for lessor day one losses • ROU Asset impairment considerations • Treatment of fair market rent adjustments

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Financial Instruments – Credit Losses

• Transition Resource Group Update • No issues have been addressed yet

• Top technical inquiries

• CECL methodology • Pooling of assets and credit quality characteristics • Loan renewals in historical loss information and vintage

disclosures • Collateral maintenance agreements

• AFS credit loss methodology • Purchased financial assets with credit deterioration

methodology

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Disclosure Framework

• Multi-phased effort • Phase I – evaluate the concept statement • Phase II – address the entity decision making process • Phase III – re-evaluate disclosures

• Re-evaluation of Disclosures • Pension disclosures • Fair value disclosures • Income taxes • Inventory • Income statement

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Other Projects

• Definition of a Business & Partial Sales of Nonfinancial Assets • Narrow the definition • Align the accounting for partial sales

• Goodwill impairment project

• Elimination of Step 1

• Consolidation • Reorganizing and improving the guidance

• Hedge Accounting

• Targeted improvements

• Simplifying the Balance Sheet Classification of Debt • Reduce cost and complexity

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Invitation to Comment

• Assign priorities to future FASB standard setting activity • Distinguishing liabilities from equity • Balance sheet classification of intangible assets • Reporting of cash flows • Address practice issues and implementation support

• Some commenters asked should the pace of

accounting change be slowed?

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PCAOB ACTIVITIES

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PCAOB Newly Effective Standards

• Reorganization of auditing standards • AS 1000 General Auditing Standards • AS 2000 Audit Procedures • AS 3000 Auditor Reporting • AS 4000 Matters Relating to Filings under Federal Securities

Laws • AS 6000 Other Matters Associated with Audits

• Disclosure of engagement partner and other audit

firms • Engagement partner disclosures effective January 31,

2017

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PCAOB Standard Setting

• Auditors reporting model • Retain a pass/fail model • Critical audit matters • Audit tenure and independence • Reorganize and format • Clarify responsibilities

• Supervision of other auditors

• Single approach for all other auditors • Clarified instructions • Participation and evaluation

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PCAOB Standard Setting

• Auditor’s use of the work of specialists • Align with risk assessment • Use of management specialists • Clarifying differences between employed and engaged specialist

• Auditing accounting estimates and fair value measurements

• Condensed to a single standard • Areas of concern:

• Measurement of uncertainty • Potential for bias • Professional skepticism • Pricing services • Risk assessment

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PCAOB Other Standard Setting Activities

• Going concern • Monitor implementation of new accounting standard

• Research projects

• Quality control standards • Use of data and technology • Other information and performance measures • Noncompliance with laws and regulations

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PCAOB Inspections

• Inspections Results and Findings • Overall findings are trending downward, but problem

areas remain • Moving to a phase that were remediation requirements

are harder to meet

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PCAOB Inspections

• Positive takeaways

• Audit firms are more engaged

• Timely root cause analysis

• Substantive remedial action

• Better understanding of processes, transactions and controls

• Improved coaching & monitoring activities

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PCAOB Inspections

• Areas of Focus

• Recurring findings Internal Controls over Financial Reporting (ICFR)

Assessing and responding to Risk

Accounting estimates including fair value

• Going concern evaluations

• Impact of economic risk (oil and gas pricing, etc.)

• Engagement partner name disclosures

• Implementation efforts of new accounting standards

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? QUESTIONS

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If You Enjoyed This Webinar…

Upcoming courses: • 1/10 & 1/17: Key International Tax Considerations - 4th Quarter Update

• 2/9 & 2/14: Eye on Washington: Quarterly Business Tax Update

Recent publications: • FASB May Simplify the Accounting for Instruments with Down Round Provisions • Five Keys to Beginning Revenue Recognition Implementation • Presentation Changes to the Cash Flow Statement

http://www.mhmcpa.com/Resources/Webinars/2017/Key-International-Tax-Considerations-4th-Quarter-Update-Jan-10.aspx

http://www.mhmcpa.com/Resources/Webinars/2017/Eye-on-Washington-Quarterly-Business-Tax-Update-Feb-9.aspx

http://www.mhmcpa.com/Resources/Webinars/Quarterly-Business-Tax-Update-2015-Q1.aspx

http://www.mhmcpa.com/News/ArtMID/3682/ArticleID/1096/FASB-May-Simplify-the-Accounting-for-Instruments-with-Down-Round-Provisions.aspx

http://www.mhmcpa.com/News/ArtMID/3682/ArticleID/1088/Five-Keys-to-Beginning-Revenue-Recognition-Implementation.aspx

http://www.mhmcpa.com/News/ArtMID/3682/ArticleID/1073/Presentation-Changes-to-the-Cash-Flow-Statement.aspx

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THANK YOU CBIZ & Mayer Hoffman McCann P.C. [email protected]

Webinar Slides: AICPA Conference on Current SEC and PCAOB Developments Debrief

Economy & Finance

Transcript of Webinar Slides: AICPA Conference on Current SEC and PCAOB Developments Debrief