Annually, the American Institute of Certified Public Accountants (AICPA) hosts a conference featuring speeches by, and question-and-answer sessions with, members of the Securities and Exchange Commission (SEC), Public Company Accounting Oversight Board (PCAOB), Financial Accounting Standards Board (FASB) and other standard-setting organizations, as well as professionals from various industries. This issue of Heads Up extracts key insights from nearly 26 hours of material presented during this three-day conference.

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