Accounting technical

SEC comments and trends: current reporting issues

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Watch On-Demand

Gain valuable insights into the US Securities and Exchange Commission (SEC) comment letter process, including common areas of focus and recent trends, as you head into the year-end reporting season.

EY's annual SEC Comments and Trends publication will be issued at the event. Together with that, Carol Stacey (Vice President at The SEC Institute, Inc. and former Chief Accountant of the SEC's Division of Corporation Finance) and Martin Dunn (partner at O'Melveny & Meyers LLP and former Deputy Director of the SEC's Division of Corporation Finance) will join a panel of Ernst & Young LLP partners and former SEC staffers.

They will share their first-hand experiences, observations and lessons from the SEC comment letter process.

The topics of discussion include:

  • A "behind the scenes" look at the SEC staff’s filing review process
  • SEC comment letter hot topics, recent trends and emerging areas of focus
  • Best practices and tips for working with the SEC staff

Join our webcast to improve your year-end reporting and better tackle your next SEC comment letter.

Panelists:

Carol Stacey

The SEC Institute, Inc.

Carol Stacey is the Vice President of The SEC Institute, Inc. Carol is responsible for conducting seminars on various reporting and financial accounting topics, as well as overseeing the SEC Institute’s Conference Division. Carol was the Chief Accountant of the Division of Corporation Finance at the U.S. Securities and Exchange Commission, an appointment she held for over five years beginning in February 2002.

Carol began her SEC career in 1996 and her other roles included Deputy Chief Accountant, Associate Chief Accountant, Assistant Chief Accountant, and Staff Accountant. Before joining the Commission, Carol worked for an SEC registrant in various capacities, including Director of Financial Reporting and Divisional Controller. Prior to that, Carol was an auditor in the Boston office of PricewaterhouseCoopers.

Panelists:

Martin Dunn

O'Melveny & Meyers LLP

Martin Dunn is a partner in O'Melveny & Meyers LLP Washington, DC office and a member of the Capital Markets Practice. Prior to joining O’Melveny, he spent 20 years in various positions at the SEC, most recently as Deputy Director, and former Acting Director, of the Division of Corporation Finance. As Deputy Director, he supervised that Division’s Offices of Chief Counsel, Chief Accountant, Mergers and Acquisitions, International Corporate Finance, Rulemaking, Small Business, and Enforcement Liaison.

Panelists:

Steven Jacobs

Ernst & Young LLP

Steven Jacobs is a partner in in Ernst & Young LLP’s Professional Practice Group, focusing on matters related to SEC rules and regulations on financial reporting. Steven is a former Associate Chief Accountant in the SEC’s Division of Corporation Finance, where he focused on complex accounting and disclosure matters in SEC filings.

Moderator:

Josh Forgione

Ernst & Young LLP

Josh Forgione is a partner in Ernst & Young LLP’s Professional Practice Group. Prior to joining EY, Josh served on the staff of the Securities and Exchange Commission (SEC) where he was an Associate Chief Accountant in the SEC’s Office of the Chief Accountant. At the SEC, Josh served as a subject matter specialist for various accounting topics including revenue recognition, leasing, consolidations and business combinations.