Forum for Auditors of Broker-Dealers

Date:
Dec. 7, 2016
Time:
8:30 a.m. - 5:00 p.m.
Speakers:
Panel
Event:
  • Broker-Dealer Auditing Forum
Location:
The Mirage 3400 Las Vegas Blvd. South Las Vegas, NV 89109
Las Vegas, NV
Contact:
Public Affairs
(202) 207-9081

Agenda

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

Welcome remarks

  • Mary Sjoquist, Office of Outreach
8:35 a.m. - 8:50 a.m.

PCAOB highlights and the broker-dealer landscape

  • Jay D. Hanson, Board Member
8:50 a.m.- 9:35 a.m.

Panel: related parties

  • Mary Sjoquist, moderator
  • Kate Ostasiewski, Inspections
  • Brian Degano, Standards
  • Ann Duguid, FINRA

9:35 a.m. - 10 a.m.

Case Study No. 1: Auditing Standard No. 18 and other amendments (AS No. 2410 as reorganized)

  • Mike Walters, Inspections
  • Brian Degano
10 a.m. - 10:15 a.m.

Break
10:15 a.m. - 11:15 a.m.

SEC update and FINRA perspectives

  • Khalid Shah, SEC
  • Ann Duguid
11:15 a.m. - 11:40 a.m.

Enforcement matters and audit work papers

  • R. Davis Taylor, Enforcement
  • Brian Degano
    11:40 a.m. - 12:05 p.m.

    Case Study No. 2: Attestation Standard No. 2, Exemption Reports

    • Greg MacCune, Inspections
    12:05 p.m. - 1:20 p.m. Lunch (on your own)
    1:20 p.m. - 1:35 p.m.

    Demo: reorganized standards

    • Brian Degano
      1:35 p.m. - 2:20 p.m.

      Case Study No. 3: Proprietary Transactions - Part 1, Risk Assessment

      • Mike Walters
      • Kate Ostasiewski
        2:20 p.m - 3:10 p.m.

        Inspections and Standards: observations and trends, audit documentation, and engagement quality review

        • Bob Maday, Inspections
        • Kate Ostasiewski
        • Brian Degano
        3:10 p.m. - 3:25 p.m.

        Break
        3:25 p.m. - 4:15 p.m.

        Case Study No. 4: Proprietary Transactions - Part 2, Audit Response

        • Greg MacCune
        • Kate Ostasiewski
        4:15 p.m. - 4:30 p.m.

        Audit risk considerations - fraud

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

          Closing panel: all questions welcome

          • Moderator: Jay Hanson
          • Panel: PCAOB, SEC, and FINRA staff

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