Forum on Auditing in the Small Business Environment

Agenda

8:30 a.m. - 8:40 a.m.

Welcome 

  • Greg Scates, Office of Outreach
8:40 a.m. - 9 a.m.

Board Member Perspective

  • Kathleen Hamm, Board Member
9 a.m. - 10 a.m.

Panel Discussion: The New Revenue Standard, ASC 606

  • Greg Scates, Moderator
  • Todd Tosti, Inspections
  • R. Davis Taylor, Enforcement
  • Lisa Calandriello, Standards
  • Tom Collens, U.S. Securities and Exchange Commission
  • Andrew Pidgeon, U.S. Securities and Exchange Commission
10 a.m. - 10:15 a.m.

Break

10:15 a.m. - 10:55 a.m.

Case Study: Auditing Revenue 

  • Todd Tosti
  • Lisa Calandriello
10:55 a.m. - 11:55 a.m.

Update from the U.S. Securities and Exchange Commission

  • Tom Collens
  • Andrew Pidgeon
11:55 a.m. - 12:15 p.m.

 Standards Update

  • Lisa Calandriello
12:15 p.m. - 1:25 p.m. Lunch (on your own)
1:25 p.m. - 1:45 p.m.

Inspections Overview

  • Todd Tosti
1:45 p.m. - 2:25 p.m.

New Auditor's Report

  • Lisa Calandriello
2:25 p.m. - 3:10 p.m.

Remediation

  • Karen Kubis, Inspections
3:10 p.m. - 3:25 p.m. Break
3:25 p.m. - 3:55 p.m.

Auditor Independence

  • Greg Scates
3:55 p.m. - 4:40 p.m.

Enforcement Update

  • R. Davis Taylor
4:40 p.m. - 5 p.m.

Q&A and Closing Remarks

  • Board Member Hamm and all presenters
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