Forum for Auditors of Broker-Dealers

Agenda

8:30 a.m. - 8:35 a.m.

Welcome 

  • Greg Scates, Director, Office of Outreach
8:35 a.m. - 8:55 a.m.

PCAOB Highlights

  • Bob Maday, Deputy Director, Broker-Dealer Audit Firm Inspection Program
8:55 a.m. - 10 a.m.

Panel: Exercising Professional Skepticism

  • Greg Scates, Moderator
  • Kate Ostasiewski, Associate Director, Inspections
  • John Abell, Associate Director, Enforcement
  • Dima Andriyenko, Associate Chief Auditor, Standards
  • Ann Duguid, Director, FINOP Policy, Financial Industry Regulatory Authority
10 a.m. - 10:15 a.m.

Break

10:15 a.m. - 11:15 a.m.

Case Study: Revenue and Test of Controls (Part 1)

  • Greg MacCune, Associate Director, Inspections
  • Mike Walters, Associate Director, Inspections
  • Kate Ostasiewski
  • Dima Andriyenko
11:15 a.m. - 12:15 p.m.

Securities and Exchange Commission Update and FINRA Perspectives

  • Godfrey Murangi, Associate Chief Accountant, SEC
  • Ann Duguid
12:15 p.m. - 1:30 p.m.. Lunch (on your own)
1:30 p.m. - 2:15 p.m.

Case Study: Revenue and Test of Controls (Parts 2 and 3)

  • Greg MacCune
  • Mike Walters
  • Kate Ostasiewski
  • Dima Andriyenko
2:15 p.m. - 2:45 p.m.

Auditor Independence

  • Greg Scates
2:45 p.m. - 3:15 p.m.

Enforcement Update

  • John Abell
3:15 p.m. - 3:30 p.m. Break
3:30 p.m. - 3:50 p.m.

Standards Update

  • Dima Andriyenko
3:50 p.m. - 4:30 p.m.

Inspection Observations and Trends

  • Bob Maday
  • Kate Ostasiewski
4:30 p.m. - 5 p.m.

Q&A and Closing Remarks

  • All speakers