Speeches and Statements

Speeches and statements (including testimony and video transcripts) given by the Chair, Commissioners, and SEC staff. To view these prior to 2012, refer to the archive pages:

Speeches and Statements RSS Feed
Date Title Speaker Type
Statement on the Application of IFRS 19, Subsidiaries Without Public Accountability: Disclosures, in Filings with the SEC Erik Gerding, Director, Division of Corporation Finance
Paul Munter, Chief Accountant
Statement
Fostering a Healthy “Tone at the Top” at Audit Firms Paul Munter, Chief Accountant
Statement
An Investor Protection Call for a Commitment to Professional Skepticism and Audit Quality Paul Munter, Chief Accountant
Statement
The Statement of Cash Flows: Improving the Quality of Cash Flow Information Provided to Investors Paul Munter, Chief Accountant
Statement
The Importance of a Comprehensive Risk Assessment by Auditors and Management Paul Munter, Chief Accountant
Statement
The Potential Pitfalls of Purported Crypto “Assurance” Work Paul Munter, Chief Accountant
Statement
Responsibilities of Lead Auditors to Conduct High-Quality Audits When Involving Other Auditors Paul Munter, Chief Accountant
Statement
Accounting Standard Setting in a Rapidly Evolving Business Environment: A Focus on the Timely Delivery of Investor Priorities Paul Munter, Chief Accountant
Statement
The Auditor’s Responsibility for Fraud Detection Paul Munter, Acting Chief Accountant
Statement
Audit Quality and Investor Protection under the Holding Foreign Companies Accountable Act Paul Munter, Acting Chief Accountant
Statement
Auditor Independence and Ethical Responsibilities: Critical Points to Consider When Contemplating an Audit Firm Restructuring Paul Munter, Acting Chief Accountant
Statement
The Critical Importance of the General Standard of Auditor Independence and an Ethical Culture for the Accounting Profession Paul Munter, Acting Chief Accountant
Statement
Assessing Materiality: Focusing on the Reasonable Investor When Evaluating Errors Paul Munter, Acting Chief Accountant
Statement
Statement on the FASB’s Agenda Consultation: Engagement with Investors and Other Stakeholders Vital to Development of High Quality Accounting Standards Paul Munter, Acting Chief Accountant
Statement
Statement on OCA’s Continued Focus on High Quality Financial Reporting in a Complex Environment Paul Munter, Acting Chief Accountant
Statement
The Importance of High Quality Independent Audits and Effective Audit Committee Oversight to High Quality Financial Reporting to Investors Paul Munter, Acting Chief Accountant
Statement
Staff Statement on Accounting and Reporting Considerations for Warrants Issued by Special Purpose Acquisition Companies (“SPACs”) John Coates, Acting Director, Division of Corporation Finance
Paul Munter, Acting Chief Accountant
Statement
Financial Reporting and Auditing Considerations of Companies Merging with SPACs Paul Munter, Acting Chief Accountant
Statement
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