Podcasts about professional practice

Ever feel stuck because your license limits where you can work? The Counseling Compact is changing the game for therapists who want more freedom to practice across state lines. In this episode of The Traveling Therapist Podcast, I chat with Dr. Lynn Linde, Chief of Professional Practice for the American Counseling Association, who's been leading the charge on this groundbreaking initiative.Dr. Linde walks us through what the Counseling Compact is, how it started, and what it means for those of us who want to serve clients no matter where they are—or where we are! She also shares where the compact currently stands, how states are joining, and what steps you can take to get involved.In This Episode, We Explore…Why the Counseling Compact is a big deal for licensed therapistsHow state licensure reciprocity works (and doesn't work)What a “privilege to practice” really meansWho qualifies for the compact—and what legacy licenses areWhat to expect when the compact goes live and how to prepareConnect with Lynn:Website - https://counselingcompact.gov & https://compactconnect.org_____________________Are you ready to take the plunge and become a Traveling Therapist? Whether you want to be a full-time digital nomad or just want the flexibility to bring your practice with you while you travel a couple of times a year, the Portable Practice Method will give you the framework to be protected! ➡️ JOIN NOW: www.portablepracticemethod.com/_____________________Connect with me: Instagram: @thetravelingtherapist_kym The Traveling Therapist Facebook Group: www.facebook.com/groups/onlineandtraveling/ The Traveling Therapist Website & Offers:www.thetravelingtherapist.com _____________________ Sponsored by Berries: Say goodbye to the burden of mental health notes with automated note and treatment plan creation! https://heyberries.com/therapists Sponsored by Alma: Alma is on a mission to simplify access to mental health care by focusing first and foremost on supporting clinicians. https://helloalma.com/kym

The recent firing of ABC News correspondent Terry Moran over a politically charged social media post has sparked fierce debate across newsrooms nationwide. To help us unpack the ethics, implications, and future of journalist conduct in the digital age, KFI's Heather Brooker spoke with Christina Bellantoni—Director of the Media Center and Professor of Professional Practice at USC Annenberg. A veteran journalist and newsroom leader, Christina brings deep insight into how news organizations are navigating objectivity, transparency, and the ever-blurring boundaries of social media. We're going beyond the headline to ask: Is the age of the outspoken journalist over? Or is this just the start of a long-overdue reckoning? 

Attorney, award-winning blogger, and AI expert Ralph Losey's curated and vetted podcast features his Anonymous Podcasters as they do a deep dive on Ralph's EDRM blog post titled "From Prompters to Partners: The Rise of Agentic AI in Law and Professional Practice".

Did you enjoy this episode? Text us your thoughts and be sure to include the episode name.A video of this podcast is available on YouTube, Spotify, or PwC's website at viewpoint.pwc.comWe continue our video podcast miniseries focused on SEC reporting, helping you stay current on the evolving SEC landscape while taking a “back to basics” look at key reporting areas.As the SEC undergoes significant leadership changes, this episode offers a timely look at how recent developments are reshaping regulatory priorities. We offer insights into what these changes mean for companies and what they may expect going forward.In this episode, we discuss: 1:08 – The SEC's leadership transition 6:35 – Interpretive guidance activity and compliance updates 14:53 – Crypto-related policy shifts 18:40 – Chair Atkins' rulemaking priorities and enforcement strategy 26:28 – Executive compensation roundtable and potential disclosure reforms 32:19 – Legal challenges and the uncertain path ahead for the SEC's climate rule 36:46 – Anticipated focus areas, including capital formation 40:09 – Practical advice for companies engaging with the SEC under its new leadership In case you missed it – check out the other episodes in this video podcast miniseries:Inside SEC reporting: Capital formationInside SEC reporting: Acquisitions and divestituresInside SEC reporting: Pro forma financial informationInside SEC reporting: Form 8-K (current report)Be sure to follow this podcast on your favorite podcast app and subscribe to our weekly newsletter for the latest thought leadership.Our guests:Elad Roisman, partner in the Corporate Governance and Board Advisory Practice and the Financial Institutions Group (FIG) Practice at Cravath, Swaine & Moore LLP.Lindsay McCord, a PwC National Office partner specializing in matters related to the SEC and the capital markets.Our guest host:Kyle Moffatt, PwC's Professional Practice leader.Transcripts available upon request for individuals who may need a disability-related accommodation. Please send requests to us_podcast@pwc.com

Brief description: Before fires scorched Los Angeles in January of 2025, the Electric Futures team began exploring a new neighborhood in Southern California that was built with climate disasters in mind. This community and other building projects like it generate and store their own energy, bypassing the electric grid – and blackouts. What happens now that federal support for these initiatives is starting to dry up? Can America still electrify? Our host, Chip Zukowski, finds out in Your Community, Electrified, season two of Electric Futures. Long description:The USC Annenberg Center for Climate Journalism and Communication is pleased to announce the launch of season two of Electric Futures, a podcast that focuses on the people and communities on the frontlines of the energy transition. In Your Community, Electrified, the four-episode arc dropping on June 25, 2025, host Chip Zukoski explores a new neighborhood in Southern California that was built with climate disasters in mind. This community and other building projects like it generate and store their own energy, bypassing the electric grid – and blackouts. What happens now that federal support for these initiatives has dried up? Can America still electrify? To find out, we speak to experts like: - Ivan Penn, New York Times energy correspondent- Dr. Rajit Gadh, UCLA Professor of Mechanical and Aerospace Engineering at the UCLA Henry Samueli School of Engineering and Applied Science and the founding director of the UCLA Smart Grid Energy Research Center- Christina Bellantoni, USC Annenberg School for Journalism Professor of Professional Practice, political pundit and former longtime political journalist and editor- Ram Narayanamurthy, Deputy Director of the Building Technologies Office at the U.S. Department of EnergyAdditional highlights include:Insights from Indiana and Washington, where we learn about other projects that bypass the grid.The science behind the electric grid, how microgrids work, and the state of grids in the U.S. Season one of the acclaimed podcast, launched in 2024, explored narratives from the Imperial Valley in Southern California, an area rich with community – and critical minerals – on the brink of an energy transformation so big, it has potential to completely change the lives of residents. Accolades for season one include:2025 LA Press Club SoCal Journalism Awards finalist, Limited Series Podcast2024 Quill Podcast Awards nominee, Best Science and Medicine PodcastCharted on the Top 50 Science Podcasts chart on Spotify and Apple PodcastsFeatured in the LA Times, La Opinion, and NPR's KCRWListeners can find both seasons of Electric Futures on Spotify, Apple Podcasts, and Amazon Music. Follow along on Instagram at @usc_electricfutures. For further information, email redhot@usc.edu.

Did you enjoy this episode? Text us your thoughts and be sure to include the episode name.A video of this podcast is available on YouTube, Spotify, or PwC's website at viewpoint.pwc.comWe continue our video podcast miniseries focused on SEC reporting, helping you stay current on the evolving SEC landscape while taking a “back to basics” look at key reporting areas.In today's episode, we discuss Form 8-K, a critical SEC filing that ensures timely disclosure of significant corporate events. While foundational in nature, Form 8-K reporting involves a range of complex triggers and tight deadlines. We explore the fundamentals and hot topics shaping today's Form 8-K reporting environment—including cybersecurity disclosure requirements, materiality assessments, and frequent challenges.In this episode, we discuss:0:57 – Overview of Form 8-K reporting requirements4:13 – Cybersecurity incident triggers and reporting requirements7:58 – Key reminders and insights into frequent questions and common pitfalls, including:15:05 –Acquisitions, dispositions, restructurings, and impairments 21:40 – Corporate governance-related activities22:55 – Change in auditor25:21 – Material contracts27:04 – Change in segmentsIn case you missed it – check out the other episodes in this video podcast miniseries:Inside SEC reporting: Capital formationInside SEC reporting: Acquisitions and divestituresInside SEC reporting: Pro forma financial informationBe sure to follow this podcast on your favorite podcast app and subscribe to our weekly newsletter for the latest thought leadership.About our guestsRaquel Fox is co-head of Skadden's SEC Reporting and Compliance practice and the head of the firm's U.S. ESG practice. She concentrates her practice in the areas of capital markets, M&A, corporate governance, and general corporate and securities matters, advising clients on the full range of SEC reporting and compliance requirements.Kevin Vaughn is a PwC National Office partner specializing in SEC reporting matters. He leverages his extensive experience to support PwC public company and pre-IPO clients on accounting and SEC reporting matters. Prior to joining PwC in 2023, he spent over 18 years at the SEC, most recently serving on the leadership team in the SEC's Office of the Chief Accountant where he focused on technical accounting consultations, SEC rulemakings, and standard setting matters.About our guest hostKyle Moffatt is PwC's Professional Practice leader, leading a team responsible for working with standard setters and regulators as well as delivering brand-defining thought leadership and educational materials. He also consults with engagement teams and audit clients on SEC reporting matters. Before PwC, he spent almost 20 years with the SEC, most recently as Chief Accountant and Disclosure Program Director in the Division of Corporation Finance.Transcripts available upon request for individuals who may need a disability-related accommodation.

Superpowers for Good should not be considered investment advice. Seek counsel before making investment decisions. When you purchase an item, launch a campaign or create an investment account after clicking a link here, we may earn a fee. Engage to support our work.Watch the show on television by downloading the e360tv channel app to your Roku, AppleTV or AmazonFireTV. You can also see it on YouTube.Devin: What is your superpower?Lyneir: What I believe is my calling is to see value in people and places that other people overlook or undervalue.Democratizing commercial real estate isn't just a lofty vision for Lyneir Richardson, it's his mission. As the CEO of The Chicago TREND Corporation, Lyneir is pioneering a model for strengthening urban neighborhoods by enabling small investors to own a stake in commercial properties. In today's episode, he shared how his organization is transforming communities while offering everyday people the opportunity to invest alongside wealthy, institutional players.Lyneir explained, “Retail is the first impression of a neighborhood. If the retail corridor is blighted, it attracts crime, brings down property values, and becomes a liability.” Recognizing this, The Chicago TREND Corporation focuses on revitalizing retail spaces in underserved neighborhoods, blending community impact with financial returns.Since its founding in 2016, Chicago TREND has completed three crowdfunding campaigns, raising nearly $1 million from impact-oriented individuals. Lyneir described these investors as “small dollar, impact-oriented individuals who want to see progress in a neighborhood.” In one project, they partnered with a local nonprofit to redevelop a blighted industrial site. After acquiring the property for $3 million, they demolished a decaying building and planned a new 100,000-square-foot warehouse. Before construction began, another buyer offered $4.5 million. This exit not only provided a threefold return for investors but also strengthened their balance sheet for future projects.Lyneir emphasized that crowdfunding is more than a financial tool—it's also a way to foster community ownership. “We call it #WeOwnThis,” he said, describing how local investors are more likely to patronize and protect these properties. This inclusive approach to ownership creates a ripple effect, empowering communities to take pride in their neighborhoods while benefiting financially.Today, Chicago TREND is actively raising capital for additional projects. By combining crowdfunding with old-school community organizing—meeting in church basements, library common areas, and on Zoom—Lyneir and his team are proving that inclusive investment can transform neighborhoods.Lyneir's work demonstrates that commercial real estate can be a powerful tool for social change. By inviting ordinary people to invest in their own communities, he's creating opportunities for financial growth while building stronger, more vibrant neighborhoods.tl;dr:Lyneir Richardson democratizes commercial real estate by enabling small investors to revitalize underserved neighborhoods.Chicago TREND uses crowdfunding to finance retail projects that strengthen communities and boost property values.A recent project gave investors a threefold return while transforming a blighted industrial site.Lyneir's superpower is recognizing value in overlooked places and fostering community-driven redevelopment.By balancing profit and impact, Lyneir is creating opportunities for ordinary people to invest in change.How to Develop Seeing Value in Overlooked People and Places As a SuperpowerLyneir's superpower is his ability to recognize potential where others see obstacles. As he explained, “What I believe is my calling is to see value in people and places that other people overlook or undervalue.” This skill allows him to envision opportunities for revitalization in underserved neighborhoods, often dismissed by traditional investors as “too hard” or “too small.” By combining his expertise in commercial real estate with a deep passion for community, Lyneir transforms overlooked areas into thriving hubs of activity and investment.Illustrative Story:In one project, Lyneir's team purchased a shopping center hampered by outdated covenants, including a racial restriction dating back to the 1940s. Instead of bypassing the issue, they engaged with 119 local homeowners to amend the covenant, not only removing the offensive language but also garnering community support for the redevelopment. This effort exemplifies Lyneir's ability to see both the immediate and long-term value in addressing historical barriers while building trust within the community.Tips for Developing the Superpower:Learn to See Potential: Practice identifying value in places or people others dismiss.Engage with the Community: Build trust by listening to and involving local stakeholders in decision-making.Blend Passion with Expertise: Use your professional skills to address challenges in a meaningful way.Balance Profit and Impact: Focus on projects that deliver financial returns while improving lives.Address Historical Challenges: Don't shy away from difficult or sensitive issues; tackle them to build trust and create lasting change.By following Lyneir's example and advice, you can make seeing value in overlooked opportunities a skill. With practice and effort, you could make it a superpower that enables you to do more good in the world.Remember, however, that research into success suggests that building on your own superpowers is more important than creating new ones or overcoming weaknesses. You do you!Guest ProfileLyneir Richardson (he/him):CEO, The Chicago TREND CorporationAbout The Chicago TREND Corporation: Chicago TREND was established in 2016 to strengthen urban commercial corridors through strategic, community-driven commercial real estate investment and small business support. Since then, Chicago TREND has assembled a dedicated team that supports every aspect of community ownership projects, including business capacity building, credit underwriting, portfolio management, capital improvements, public outreach, and mixed-use transactions.Website: chicagotrend.comX/Twitter Handle: @TheChiTRENDCompany Facebook Page: facebook.com/ChicagoTRENDBiographical Information: Lyneir Richardson is CEO of The Chicago TREND Corporation (TREND), a commercial real estate firm that owns urban shopping centers and provides economic advisory services to corporations, government agencies and large philanthropic organizations. Lyneir is also Associate Professor of Professional Practice at Rutgers Business School and serves as the Executive Director of the university's Center for Urban Entrepreneurship and Economic Development.Previously, Lyneir was the CEO of the primary economic development corporation in Newark, NJ attracting investment and jobs to the city during two mayoral administrations. Prior to that he also served as Vice President of General Growth Properties Inc. and led a national initiative to develop shopping centers in urban underserved areas. Early in his career, Lyneir founded LakeShore Development and Construction Company and was named a U.S. Small Business Administration "Young Entrepreneur of the Year." Lyneir began his career as a corporate attorney at the First National Bank of Chicago.Lyneir holds an appointment as a Nonresident Senior Fellow of the Brookings Institution. He graduated from Bradley University and the University of Chicago Law School.Personal Facebook Profile: facebook.com/lyneir.richardsonLinkedin: linkedin.com/in/lyneirInstagram Handle: @LyneirRichSupport Our SponsorsOur generous sponsors make our work possible, serving impact investors, social entrepreneurs, community builders and diverse founders. Today's advertisers include FundingHope, KribSavUp, and Crowdfunding Made Simple. Learn more about advertising with us here.Max-Impact MembersThe following Max-Impact Members provide valuable financial support:Carol Fineagan, Independent Consultant | Lory Moore, Lory Moore Law | Marcia Brinton, High Desert Gear | Paul Lovejoy, Stakeholder Enterprise | Pearl Wright, Global Changemaker | Ralf Mandt, Next Pitch | Scott Thorpe, Philanthropist | Matthew Mead, Hempitecture | Michael Pratt, Qnetic | Sharon Samjitsingh, Health Care Originals | Add Your Name HereUpcoming SuperCrowd Event CalendarIf a location is not noted, the events below are virtual.Impact Cherub Club Meeting hosted by The Super Crowd, Inc., a public benefit corporation, on June 17, 2025, at 1:00 PM Eastern. Each month, the Club meets to review new offerings for investment consideration and to conduct due diligence on previously screened deals. To join the Impact Cherub Club, become an Impact Member of the SuperCrowd.SuperCrowdHour, June 18, 2025, at 12:00 PM Eastern. Jason Fishman, Co-Founder and CEO of Digital Niche Agency (DNA), will lead a session on "Crowdfund Like a Pro: Insider Marketing Secrets from Jason Fishman." He'll reveal proven strategies and marketing insights drawn from years of experience helping successful crowdfunding campaigns. Whether you're a founder planning a raise or a supporter of innovative startups, you'll gain actionable tips to boost visibility, drive engagement, and hit your funding goals. Don't miss it!Superpowers for Good Live Pitch – June 25, 2025, at 8:00 PM Eastern - Apply by June 6, 2025, to pitch your active Regulation Crowdfunding campaign live on Superpowers for Good—the e360tv show where impact meets capital. Selected founders will gain national exposure, connect with investors, and compete for prizes. To qualify, you must be raising via a FINRA-registered portal or broker-dealer and align with NC3's Community Capital Principles. Founders from underrepresented communities are especially encouraged to apply. Don't miss this chance to fuel your mission and grow your impact!SuperCrowd25, August 21st and 22nd: This two-day virtual event is an annual tradition but with big upgrades for 2025! We'll be streaming live across the web and on TV via e360tv. Soon, we'll open a process for nominating speakers. Check back!Community Event CalendarCrowdfunding Exits: Getting a Return on Your Investment, May 22, 2025, 2:00 PM Eastern.Successful Funding with Karl Dakin, Tuesdays at 10:00 AM ET - Click on Events.African Diaspora Investment Symposium 2025 (ADIS25), Wednesday–Friday, May 28–30, 2025, at George Washington University, Washington, D.C., USA.Regulated Investment Crowdfunding Summit 2025, Crowdfunding Professional Association, Washington DC, October 21-22, 2025.Call for community action:Please show your support for a tax credit for investments made via Regulation Crowdfunding, benefiting both the investors and the small businesses that receive the investments. Learn more here.If you would like to submit an event for us to share with the 9,000+ changemakers, investors and entrepreneurs who are members of the SuperCrowd, click here.We use AI to help us write compelling recaps of each episode. Get full access to Superpowers for Good at www.superpowers4good.com/subscribe

Did you enjoy this episode? Text us your thoughts and be sure to include the episode name.A video of this podcast is available on YouTube, Spotify, or PwC's website at viewpoint.pwc.comWe continue our video podcast miniseries focused on SEC reporting, helping you stay current on the evolving SEC landscape while taking a “back to basics” look at key reporting areas.In today's episode, we discuss pro forma financial information. We break down when and why pro formas are required under SEC rules, and we discuss key considerations on preparation and presentation; we also share common pitfalls. Whether you're dealing with an acquisition, divestiture, or capital raise, this episode brings you key insights to help you navigate the requirements for pro forma financial information. In this episode, we discuss: 1:40 – Types of transactions that typically require SEC pro forma financial information 7:02 – “Significance” and when it triggers pro forma reporting requirements 10:22 – Types of filings in which pro forma financial information may be included 11:52 – Pro forma financial information reporting requirements12:18 – Reporting periods required 15:30 – Form and content of reporting 24:10 – Types of pro forma adjustments (i.e., transaction accounting, autonomous entity adjustment, management adjustment) 36:06 – Prohibitions on the presentation of pro forma financial information 38:25 – Other reminders, including treatment of multiple transactions and tax effects In case you missed it – check out the other episodes in this video podcast miniseries: Inside SEC reporting: Capital formation  Inside SEC reporting: Acquisitions and divestitures Be sure to follow this podcast on your favorite podcast app and subscribe to our weekly newsletter for the latest thought leadership.About our guest Scott Feely is a partner in PwC's National Office. He has over 30 years of experience supporting clients as they address the SEC and financial reporting implications of their capital markets and merger and acquisition-related activities. About our guest host Kyle Moffatt is PwC's Professional Practice leader, leading a team responsible for working with standard setters and regulators as well as delivering brand-defining thought leadership and educational materials. He also consults with engagement teams and audit clients on SEC reporting matters. Before PwC, Kyle spent almost 20 years with the SEC, most recently as Chief Accountant and Disclosure Program Director in the Division of Corporation Finance. Transcripts available upon request for individuals who may need a disability-related accommodation. Please send requests to us_podcast@pwc.com

Josh Wall is the Director of Performance and Athletic Wellbeing at Wycombe Abbey in the UK, and lead S&C coach for England Women's Lacrosse. Josh brings a wealth of experience from across the school landscape — from boarding to day schools — and is currently completing a Doctorate in Professional Practice at Leeds Beckett University, where his research focuses on supporting student-athletes in independent girls' schools.In this episode, we explore Josh's journey from football-mad Manchester United fan to a dynamic coach shaping youth athletic development. We dive into the principles behind his coaching philosophy, including the use of movement skill frameworks, strength progression, and educational tools like SOLO taxonomy. Josh also shares insights into designing gym environments that educate and inspire, the power of cultural architects in sport, and the balance needed to support the dual lives of student-athletes.Enjoy!  Sign up for Craig's newsletter (Beyond the Game) at http://www.drcraigharrison.com/ Get Craig to speak at your club or school here.   Connect with Craig:Instagram: instagram.com/drcraigharrison/ Facebook: facebook.com/drcraigharrison Twitter: twitter.com/drcraigharrisonSupport the show

Josh Wall is the Director of Performance and Athletic Wellbeing at Wycombe Abbey in the UK, and lead S&C coach for England Women's Lacrosse. Josh brings a wealth of experience from across the school landscape — from boarding to day schools — and is currently completing a Doctorate in Professional Practice at Leeds Beckett University, where his research focuses on supporting student-athletes in independent girls' schools.In this episode, we explore Josh's journey from football-mad Manchester United fan to a dynamic coach shaping youth athletic development. We dive into the principles behind his coaching philosophy, including the use of movement skill frameworks, strength progression, and educational tools like SOLO taxonomy. Josh also shares insights into designing gym environments that educate and inspire, the power of cultural architects in sport, and the balance needed to support the dual lives of student-athletes.Enjoy!  Sign up for Craig's newsletter (Beyond the Game) at http://www.drcraigharrison.com/ Get Craig to speak at your club or school here.   Connect with Craig:Instagram: instagram.com/drcraigharrison/ Facebook: facebook.com/drcraigharrison Twitter: twitter.com/drcraigharrisonSupport the show

Did you enjoy this episode? Text us your thoughts and be sure to include the episode name.A video of this podcast is available on YouTube, Spotify, or PwC's website at viewpoint.pwc.com.We continue our video podcast miniseries focused on SEC reporting, helping you stay current on the evolving SEC landscape while taking a “back to basics” look at key reporting areas. In today's episode, we discuss acquisitions and divestitures—transactions that often involve complex reporting requirements. We cover technical guidance and practical implications for a range of deal-related topics, including significance tests, carve-out financials, spin-off considerations, and more. In a deal environment that is both volatile and diverse, understanding reporting nuances is essential for staying ahead of regulatory requirements and market expectations. In this episode, we discuss: 2:39 – Overview of the current M&A environment 6:50 – Distinctions between business acquisitions under US GAAP and SEC rules 9:58 – Reporting considerations for significant acquisitions, including: 16:07 – Applying the three-part significance test 23:20 – Requirements tied to Form 8-K, registration statements, and Form S-4 31:02 – Practical M&A insights 38:31 – Divestiture reporting and carve-out financial statement considerations 49:30 – Standalone reporting for divested businesses, including spin-offs, subsidiary IPOs, and private sales.In case you missed it – check out the first episode of this video podcast miniseries, Inside SEC reporting: Capital formation. Be sure to follow this podcast on your favorite podcast app and subscribe to our weekly newsletter for the latest thought leadership.About our guests Scott Feely is a partner in PwC's National Office. He has over 30 years of experience supporting clients as they address the SEC and financial reporting implications of their capital markets and merger and acquisition-related activities. Liz Crego is a seasoned deals advisor and our US Deals Clients and Markets leader who specializes in accounting and financial reporting associated with complex global transactions, including divestitures, capital raising activities, and M&A across sectors.  About our guest host Kyle Moffatt is PwC's Professional Practice leader, leading a team responsible for working with standard setters and regulators as well as delivering brand-defining thought leadership and educational materials. He also consults with engagement teams and audit clients on SEC reporting matters. Before PwC, Kyle spent almost 20 years with the SEC, most recently as Chief Accountant and Disclosure Program Director in the Division of Corporation Finance.  Transcripts available upon request for individuals who may need a disability-related accommodation. Please send requests to us_podcast@pwc.com

Did you enjoy this episode? Text us your thoughts and be sure to include the episode name.A video of this podcast is available on YouTube, Spotify, or PwC's website at viewpoint.pwc.comThis episode kicks off a new video miniseries focused on SEC reporting that will keep you up to speed on the SEC landscape and take a “back to basics” look at key reporting areas. In today's episode, we cover capital raising, one of the pillars of the SEC's tripartite mission and a focus of the new SEC Chairman. Whether you're preparing for an IPO or navigating ongoing public company reporting, this discussion breaks down the key requirements and considerations. From SEC filing requirements to readiness, our guests share insights for companies at every stage of growth. In this episode, we discuss: 1:11 – Overview of the capital markets, including IPO activity 4:48 – Key disclosure obligations for new public companies 17:47 – Overview of the IPO process (e.g., SEC reviews, confidential filings, roadshow and pricing process) 24:05 – Financial disclosures, interim reporting, and pro forma adjustments 32:36 – Public company readiness (e.g., governance, systems, investor communications) 36:12 – Other capital raising considerations (e.g., follow-on offerings, shelf registrations, seasoned issuer reviews) Be sure to follow this podcast on your favorite podcast app and subscribe to our weekly newsletter for the latest thought leadership.  About our guests Ryan Spencer is a partner at PwC's National Office specializing in SEC financial reporting. He has over 25 years of experience serving clients and is a frequent contributor to PwC's publications and communications. Mike Bellin is a PwC Deals partner who leads PwC's US Capital Markets practice. Mike advises clients on accessing the debt and equity capital markets by providing clients with technical/project management advice on complex accounting and financial reporting issues associated with the SEC registration process, IPOs, direct listings, SPAC mergers, 144A debt and equity offerings, divestitures, spin-offs and carve-outs, and GAAP conversions. About our guest host Kyle Moffatt is PwC's Professional Practice leader, leading a team responsible for working with standard setters and regulators as well as delivering brand-defining thought leadership and educational materials. He also consults with engagement teams and audit clients on SEC reporting matters. Before PwC, Kyle spent almost 20 years with the SEC, most recently as Chief Accountant and Disclosure Program Director in the Division of Corporation Finance. Transcripts available upon request for individuals who may need a disability-related accommodation. Please send requests to us_podcast@pwc.com.

Building a successful practice demands more than technical skill—it calls for relentless commitment, strategic mindset shifts, and the courage to delegate. In this episode of The Cut, host Andrew Blundell sits down with Nick Hitchens, founder of Hitch Advisory, to trace his rise from managing distressed pub sales to advising on high-stakes M&A deals. What You'll Learn: Why the First Five Years Matter: Most firms plateau or fail around year five. Nick explains the “all-in” mentality required to push through that critical period. Delegation as a Growth Engine: Clinging to every task breeds burnout. Discover how entrusting your team can free you—and your firm—to scale. Redefining Success: Beyond revenue, true success means building a capable team, creating opportunities, and making a lasting impact. Whether you're leading a professional services firm or scaling a specialist team, this conversation will shift how you think about leadership, growth, and long-term achievement. Links Nick Hitchens' LinkedIn: https://www.linkedin.com/in/nick-hitchens/ Andrew Blundell's LinkedIn: https://www.linkedin.com/in/andrew-blundell-2a54664/ Hitch Advisory: https://hitchadvisory.com/   Cathro & Partners are experts in providing insolvency and restructuring services that help to create and preserve business value and to enable individuals to make a fresh start. The firm specialises in restructuring, turnaround, personal and corporate insolvency, safe harbour, secured enforcement services, government advisory services and pre-lending services. For a confidential discussion on any of the above, please reach out to one of our experts

Differences between generations aren't anything new. But, this generation entering the workforce - mainly Gen Zers - seems to be throwing all of us for a loop. We've heard a lot about struggles with communication, motivation, and accountability. What's going on here?! We wanted you to learn from an expert on all things generational differences, so we welcomed on Mark Beal, Assistant Professor of Professional Practice, Communication at the Rutgers University School of Communication and Information. He's also a Keynote Speaker and the Author of several books on Gen Z. And as always, if you need Strategic Counsel, don't hesitate to reach out to us at: ForthRight-People.com. FACEBOOK https://www.facebook.com/forthrightpeople.marketingagency INSTAGRAM https://www.instagram.com/forthrightpeople/ LINKEDIN https://www.linkedin.com/company/forthright-people/ RESOURCES https://www.forthright-people.com/resources VIRTUAL CONSULTANCY https://www.forthright-people.com/shop

Did you enjoy this episode? Text us your thoughts and be sure to include the episode name.We continue our back-to-basics series on financial statement presentation and disclosure with a focus on loans, receivables, and investments – accounts that affect nearly every business. In this episode, we walk through the key presentation and disclosure requirements and examine recent guidance updates for creditors accounting for certain loan modifications.In this episode, we discuss:2:05 – Key considerations for loans and receivables, including:3:08 – Presentation in the balance sheet and income statement7:20 – Disclosure requirements8:35 – New guidance (ASU 2022-02) on creditors' accounting for certain loan modifications 13:30 – Key considerations for investments, including:14:05 – Presentation in the balance sheet and income statement18:22 – Disclosure requirementsFor more information, see chapter 9 of our Financial statement presentation guide and our Loans and investments guide. You can also listen to the other episodes in this miniseries:Reporting reset – Presentation fundamentalsReporting reset – Fair value disclosuresReporting reset – Consolidation disclosuresReporting reset – Stock-based compensationBe sure to follow this podcast on your favorite podcast app and subscribe to our weekly newsletter for the latest thought leadership.About our guestCatherine Espino is a partner in PwC's National Office with 20 years of experience serving large financial institutions, broker-dealers, as well as smaller subsidiaries and private companies. Catherine focuses on advising companies within the financial services and non-financial services sectors on significant and complex accounting issues.About our guest hostKyle Moffatt is PwC's Professional Practice leader, leading a team responsible for working with standard setters and regulators as well as delivering brand-defining thought leadership and educational materials. He also consults with engagement teams and audit clients on SEC reporting matters. Before PwC, Kyle spent almost 20 years with the SEC, most recently as Chief Accountant and Disclosure Program Director in the Division of Corporation Finance.Transcripts available upon request for individuals who may need a disability-related accommodation. Please send requests to us_podcast@pwc.com. 

Burghardt Tenderich,  Professor of Professional Practice at USC, speaks to Chantelle Darby, VP of Communications for the global Venture Capital firm, Accel. Chantelle started her career on the agency side before leading Yelp through an IPO and working with Sheryl Sandberg on Lean In. Chantelle covers these roles and offers crucial advice for students and young professionals starting out in the industry.Featuring: Chantelle Darby,  VP Communications, AccelHost: Fred Cook (@fredcook), Chairman Emeritus of Golin. Author of “Improvise - Unorthodox Career Advice from an Unlikely CEO” and Director of the USC Center for Public Relations Executive Producer: Ron Antonette Producers: Marshall Winfield, Follow us: @USCCenterforPR (X, Facebook and Instagram) Newsletter: News from the USC Center for Public Relations Visit our website: https://annenberg.usc.edu/research/center-public-relations A production of the USC Annenberg Center for Public Relations at the University of Southern California.A production of the USC Annenberg Center for Public Relations at the University of Southern California. A production of the USC Annenberg Center for Public Relations at the University of Southern California.

Sport psychology meets psychoanalysis in this deep dive into the Athlete Apperception Technique (AAT) — a powerful, yet underused projective tool developed from the legacy of the Rorschach and TAT. With the birth of the AAT, we open up the conversation on what truly lies beneath performance. Discover what happens when athletes narrate ambiguous images, and how this "Blade Runner" test for the soul might reveal more than expected. In this episode, I had the opportunity to speak with Professor Mark B. Andersen about the AAT and to explore its implication for sport psychology and how it could help athletes beyond their performance issues.Mark B. Andersen, PhD, is an adjunct professor at Halmstad University in Sweden. He lives in Australia and collaborates intercontinentally with his Swedish colleagues in the areas of research, training, and supervision in applied sport and exercise psychology. Andersen is a registered psychologist in Australia and is licensed to practice psychology in the United States. He is the former editor of the Professional Practice section of the international journal The Sport Psychologist. He has published 9 books, and more than 190 refereed journal articles and book chapters. He has made more than 100 national and international conference presentations, including 17 invited keynote addresses on four continents.As a Supervisor, he contributed to Dr. Petah Gibbs' PhD research study: Gibbs, P. M., Marchant, D. B., & Andersen, M. B. (2016). Development of a clinical sport projective assessment method: The Athlete Apperception Technique (AAT). Qualitative Research in Sport, Exercise and Health, 9(1), 33–48. https://doi.org/10.1080/2159676x.2016.1180637AbstractWithin the field of applied sport psychology, there is an increasing appreciation for diversity of training models, research methodologies, and therapeutic approaches. For example, psychodynamic formulations and interpretations have begun to appear more frequently in the sport psychology literature. In keeping with emerging psychodynamic viewpoints, we believe the time is right to introduce a qualitative sport-specific projective instrument: the Athlete Apperception Technique (AAT). The AAT represents a new technique based on psychodynamic theory and established projective test construction principles. It was designed primarily as a clinical tool for practitioners and not as an instrument for quantitative research into personality. It does, however, have potential research applications, especially in clinical sport case study research and narrative analysis investigations. The AAT produces an idiographic understanding of athletes' characteristics, anxieties, and motivations (both conscious and unconscious). We briefly review the literature on the development of projective techniques, explain the rationale underlying the development of the AAT, and present three sequential studies to explain the AAT image selection procedures that led to the final product.----- If you are visually impaired or blind, or if you know someone who is, and would like to take part to the series of Martial Attitude Voice podcast interviews exploring touch, confidence and blindness or if you would like to join in the Martial Attitude Training workshops now running in London every Sunday, please do keep in touch via Instagram or according to your communication preferences, all available HERE. Sincerely,Mathias AlbertonFounder CEO at Martial Attitude C.I.C.BPS trainee Sport Psychologist MSc in Applied Sport Psychology at St. Mary's University, Twickenham, London, UK.

We continue to see disasters increase in size, frequency and impact. What are we doing wrong when it comes to disaster resilience, especially as it impacts our ability to adapt to the climate impacts that are experiencing and take a longer view to disaster resilience.  The podcast guest is Jeff Schlegelmilch an Associate Professor for Professional Practice in Climate. He is also the Director of the National Center for Disaster Preparedness at the Columbia Climate School, as well as the Director of Executive Education and Non-Degree Programs for the Columbia Climate School. His areas of expertise include public health preparedness, community resilience, and the integration of private and public sector capabilities. In addition to his work at Columbia, he also served as an advisor to private sector organizations on topics related to grid resilience planning and advised leaders on preparedness systems and policy at all levels of government. He is an opinion contributor with The Hill and is frequently called upon as an expert for numerous media outlets. He is also the author of Rethinking Readiness: A Brief Guide to Twenty-First-Century Megadisasters and co-author of Catastrophic Incentives: Why Our Approaches To Disasters Keep Falling ShortPlease visit our sponsors!L3Harris Technologies' BeOn PPT App. Learn more about this amazing product here: www.l3harris.com Impulse: Bleeding Control Kits by professionals for professionals: www.dobermanemg.com/impulseDoberman Emergency Management Group provides subject matter experts in planning and training: www.dobermanemg.com

On today's program we talk about how universities are key innovators in solving the climate crisis. At the same time, as we read daily in the news, they're dealing with tremendous uncertainty. So how is Lisa Sachs, the Director of the Columbia University Center on Sustainable Investment and the recently launched Columbia Climate School MS in Climate Finance, coping with these uncertainties in U.S. climate policy and sustainable finance? And what about the volatility in career opportunities that graduates of these programs will face during the next four years? For Sachs, these are just two of the stress points she is managing in today's university environment. Sachs is also an Associate Professor of Professional Practice at the Columbia Climate School, where climate science and climate change are engaged in the 21st Century's existential challenge for supremacy.

In this Healthy, Wealthy, and Smart Podcast episode, host Dr. Karen Litzy welcomes Patrick Tarnowski, PT, MBA, a physical therapist and chief commercial officer at One Step, to discuss the gait analysis. Gait analysis is the study of how we walk, a crucial area of focus for physical therapists, especially regarding aging and overall health. Pat shares his extensive background in healthcare, spanning over two decades, and describes his journey from patient care to leading innovations in gait analysis and patient outcomes. Listeners will gain insights into the importance of gait analysis, how it changes with age, and what it means for improving health and mobility. Please tune in to learn more about this vital aspect of physical therapy and its impact on patient care.   Time Stamps:  [00:01:51] Gait analysis and biomechanics. [00:07:28] Gait analysis essentials. [00:08:35] Observational gait analysis effectiveness. [00:12:38] Correlating patient goals with analysis. [00:18:01] Functional assessment in treatment plans. [00:22:39] Patient confidence and gait analysis. [00:24:56] Gait speed as vital sign. [00:31:15] Gait analysis using smartphones. [00:34:40] Monitoring patients in real world. [00:38:45] Importance of mobility in health.   More About Patrick Tarnowski, PT, MBA: As Chief Commercial Officer at OneStep, Pat is accountable for the company's US market entry through strategic provider partnerships. His deep healthcare experience as a leader in health plans, health systems, medical devices, startups and digital care delivery support and enable OneStep's growth and scale. As an entrepreneur, Pat has successfully launched and scaled care delivery companies, digital solutions that focused on health and wellbeing, disease management and virtual care and worked with providers to achieve success in value-based payment models. He received his degree in physical therapy from Boston University and his master's in business administration from the University of St. Thomas. A lifelong learner, Pat has also held several academic appointments and is a grant reviewer for the National Science Foundation's SBIR seed fund and served as an Industry Mentor for their I-Corp Innovation program. He has been the principal investigator in numerous clinical studies and is the Vice President of Professional Practice of the Minnesota Chapter of the American Physical Therapy Association's and the Minnesota Cancer Alliance Steering Committee. Pat lives in Minneapolis with his family, dog Maizey and is a committed outdoors enthusiast and endurance athlete.   Resources from this Episode: One Step Website Pat on LinkedIn   Jane Sponsorship Information: Book a one-on-one demo here Front Desk @ Jane Mention the code LITZY1MO for a free month Follow Dr. Karen Litzy on Social Media: Karen's Twitter Karen's Instagram Karen's LinkedIn   Subscribe to Healthy, Wealthy & Smart: YouTube Website Apple Podcast Spotify SoundCloud Stitcher iHeart Radio

This week's topics:Legislature will investigate homeowner's insurance companiesDeSantis proposes eliminating property taxesDemocrats want more focus on Economy, not cultural issuesTrump criticizes social security in congressional  speechWith guests:Barry Edwards, Political Commentator and Pollster, RepublicanRosemary Goudreau O'Hara, Former Editorial Page Editor, South Florida Sun SentinelJennifer Griffith, Immediate Past Chair, Pinellas County Democratic PartyDaniel Ruth, Honors College Visiting Professor of Professional Practice, USF-TampaSteve Bousquet, Opinion Editor and Columnist, South Florida Sun Sentinel

Did you enjoy this episode? Text us your thoughts and be sure to include the episode name.A video of this podcast is available on YouTube, Spotify, or PwC's website at viewpoint.pwc.comAs the headlines continue to highlight, the sustainability reporting landscape is evolving rapidly in the US and beyond. In this episode, we kick off our miniseries on the foundations of sustainability reporting by exploring key US regulatory shifts under the new administration, the role of sustainability initiatives in various US states, and global sustainability reporting trends and updates. We break down what these developments mean for businesses and how to prepare for what's to come.In this episode, we discuss:02:53 – The fast-changing sustainability reporting landscape05:54 – SEC climate rule updates and expected regulatory shifts22:33 – State sustainability regulations: California and other states27:13 – The potential impact of the upcoming EU's omnibus regulations30:06 – How to move forward amid uncertaintyLooking for the latest developments in sustainability reporting? Read PwC's Sustainability reporting guideRefer to Acting Chairman Mark Uyeda's Statement on climate-related disclosure rulesFollow our series and subscribe to our weekly newsletter to stay in the loop About our guestKyle Moffatt is PwC's Professional Practice leader, leading a team responsible for working with standard setters and regulators as well as delivering brand-defining thought leadership and educational materials. He also consults with engagement teams and audit clients on SEC reporting matters. Before PwC, Kyle spent almost 20 years with the SEC, most recently as Chief Accountant and Disclosure Program Director in the Division of Corporation Finance.About our hostHeather Horn is the PwC National Office Sustainability and Thought Leader, responsible for developing our communications strategy and conveying firm positions on accounting, financial reporting, and sustainability matters. In addition, she is part of PwC's global sustainability leadership team, developing interpretive guidance and consulting with companies as they transition from voluntary to mandatory sustainability reporting. She is also the engaging host of PwC's accounting and reporting weekly podcast and quarterly webcast series.Transcripts available upon request for individuals who may need a disability-related accommodation. Please send requests to us_podcast@pwc.com.

Did you enjoy this episode? Text us your thoughts and be sure to include the episode name.2025 has ushered in a new wave of public policy changes with the return of the Trump administration and Republican control of all three branches of government. From executive orders and regulatory shifts to SEC developments, trade policies, and AI regulation, businesses are facing a rapidly-evolving landscape. In this episode, we break down the latest updates and the impacts they could have on businesses.In this episode, we discuss:1:50 – The rapid pace of executive orders and regulatory actions9:27 – The current priorities of the new administration22:30 – Potential impacts on the PCAOB and SEC 40:29 – Tax policy outlook and potential corporate tax changes49:21 – AI regulation, mergers and acquisitions, and moreFor more on the new administration's impacts on tax policy, listen to PwC's Accounting podcast episode: US tax policy outlook – What's ahead of 2025. Follow this podcast on your favorite podcast app and subscribe to our weekly newsletter to stay in the loop for the latest thought leadership on sustainability standards. About our guestRoz Brooks is PwC's US Public Policy Leader. Roz is responsible for ensuring PwC has a voice in important debates at the nexus of business and government and helping the firm successfully execute its business strategy. Roz leads PwC's engagement with Congress, the White House, regulatory agencies, state and local governments, and organizations including trade associations, think tanks, and NGOs.About our hostGuest host Kyle Moffatt is PwC's Professional Practice leader, leading a team responsible for working with standard setters and regulators as well as delivering brand-defining thought leadership and educational materials. He also consults with engagement teams and audit clients on SEC reporting matters. Before PwC, Kyle spent almost 20 years with the SEC, most recently as Chief Accountant and Disclosure Program Director in the Division of Corporation Finance.If you have any questions about our series, reach out to us at us_podcast@pwc.com. 

Did you enjoy this episode? Text us your thoughts and be sure to include the episode name.With a new administration in place and key provisions of the Tax Cuts and Jobs Act set to expire, 2025 is shaping up to be a pivotal year for US tax policy. In this episode, we break down the latest policy developments, potential new legislation, and what these changes could mean for businesses.In this episode, we discuss:1:41 – The current landscape of US tax policy6:31 – The legislative roadmap, including budget reconciliation13:14 – Key provisions likely to shape a 2025 tax bill23:31 – International tax initiatives and their connection to US policy29:05 – Steps businesses can take to prepare for tax changesFor more information, see our publication, 2025 Tax Policy Outlook: A year for action. Additionally, follow this podcast on your favorite podcast app for more episodes.About our guest:Pat Brown is PwC's Washington National Tax Services co-leader. Prior to joining PwC, he spent 16 years in the private sector, including as the director of tax policy for a Fortune 50 company. Pat has also served in the US Treasury's Office of Tax Policy as an attorney-advisor and as Associate International Tax Counsel.About our host:Guest host Kyle Moffatt is PwC's Professional Practice leader, leading a team responsible for working with standard setters and regulators as well as delivering brand-defining thought leadership and educational materials. He also consults with engagement teams and audit clients on SEC reporting matters. Before PwC, Kyle spent almost 20 years with the SEC, most recently as Chief Accountant and Disclosure Program Director in the Division of Corporation Finance.Transcripts available upon request for individuals who may need a disability-related accommodation. Please send requests to us_podcast@pwc.com. 

Beyoncé is one of the most well-known and appreciated Black women in music today, but to understand her work, we need to look at who came before her and what those women contributed to the story of Black women on stage. In this special guest episode, curator Krystal Klingenberg introduces a new season of Collected, a podcast from the Smithsonian's National Museum of American History, all about Black women in music. Guests:Daphne A. Brooks, PhD., is professor of African American Studies and Music at Yale University. Dr. Brooks most recent books is Liner Notes for the Revolution: The Intellectual Life of Black Feminist Sound (Harvard University, February 2021). https://afamstudies.yale.edu/people/daphne-brooks  Margo Jefferson is a Pulitzer Prize-winning critic, and a 2022 recipient of the Windham-Campbell Prize for Nonfiction. Her most recent book is Constructing a Nervous System: a memoir (2022). She is a professor of Professor of Professional Practice at Columbia University. https://arts.columbia.edu/profiles/margo-jefferson  Crystal M.  Moten, Ph.D., is a historian who specializes in twentieth century African American Women's History. In 2023 she published Continually Working: Black Women, Community Intellectualism, and Economic Justice in Postwar Milwaukee. Dr. Moten is the Curator of Collections and Exhibitions at the Obama Presidential Center Museum in Chicago, Illinois and was previously curator at Smithsonian's National Museum of American History https://www.crystalmoten.comDwandalyn R. Reece, Ph.D. is curator of Music and Performing Arts at the Smithsonian Institution's National Museum of African American History and Culture. Dr. Reece curated the museum's permanent exhibition, Musical Crossroads, for which she received the Secretary's Research Prize in 2017. https://music.si.edu/dr-dwandalyn-reeceFath Davis Ruffins was a Curator of African American History at the Smithsonian's National Museum of American History (NMAH). She began working at the museum in 1981, and between 1988 and 2005, she was the head of the Collection of Advertising History at the NMAH Archives Center. Ruffins was the original project director of Many Voices, One Nation, an exhibition that opened at NMAH in June 2017.  She was leading a museum project on the history and culture of the Low Country region of the Carolinas, Georgia, and Florida. https://profiles.si.edu/display/nruffinsf1102006  Craig Seymour is a writer, photographer, and critic who has written about music, particularly Black music for over two decades.  His most recent book is Luther: The Life and Longing of Luther Vandross (HarperCollins, 2004).   https://randbeing.com/

Did you enjoy this episode? Text us your thoughts and be sure to include the episode name.The FASB's new disaggregation of income statement expenses (DISE) standard requires disclosures about specific types of expenses included in the expense captions presented on the face of the income statement as well as disclosures about selling expenses. In this episode, we explore the scope, key provisions, and practical challenges of implementing the new standard.In this episode, we discuss:2:32 – Overview of FASB's DISE standard5:00 – Which entities are impacted by the new requirements7:53 – Key disclosure requirements, including tabular reporting13:26 – Challenges in disclosing inventory-related expenses20:07 – Use of estimates and data limitations in reporting27:33 – Transition timeline and practical steps for implementationFor more information, see our publication, FASB issues new disaggregated expense disclosure requirements (DISE). Additionally, follow this podcast on your favorite podcast app for more episodes.About our guests:Angela Fergason is a partner and standard setting leader in PwC's National Office who specializes in accounting for revenue and employee compensation arrangements. She also consults on a range of financial reporting issues impacting technology companies. Gary Sardo is a partner in PwC's National Office who specializes in financial reporting matters that impact health industries and, more broadly, consults on a range of accounting topics, including acquisitions, divestitures, consolidation, and revenue recognition. Prior to this role, Gary completed a two-year fellowship at the FASB. About our host:Guest host Kyle Moffatt is PwC's Professional Practice leader, leading a team responsible for working with standard setters and regulators as well as delivering brand-defining thought leadership and educational materials. He also consults with engagement teams and audit clients on SEC reporting matters. Before PwC, Kyle spent almost 20 years with the SEC, most recently as Chief Accountant and Disclosure Program Director in the Division of Corporation Finance.Transcripts available upon request for individuals who may need a disability-related accommodation. Please send requests to us_podcast@pwc.com. 

Did you enjoy this episode? Text us your thoughts and be sure to include the episode name.In each episode of our Year-end toolkit series, our guests share insights on key areas of the year-end accounting and reporting process. The conversations are relevant for all finance teams, even if it's not year-end close time. And it's relevant even for those not engaged in the company's closing process – the episodes have something for everyone.In this episode, we provide an overview of new standards effective in 2025. Our discussion will help get you up to speed as you prepare for 2025 (and don't forget that the impact of adopting new standards may also need to be disclosed in your 2024 financial statements).In this episode, we discuss new standards related to the following topics:2:08 – An overview of the new standards effective in 20253:42 – Joint venture formations12:53 – Crypto assets24:39 – Profits interests and similar awards33:39 – Investments in tax credit entitiesAdditionally, follow this podcast on your favorite podcast app for more episodes.About our guest:Jay Seliber is a partner in PwC's National office. He leverages over 30 years of experience to help clients with their most complex accounting matters, particularly in the areas of mergers and acquisitions, revenue recognition, stock compensation, earnings per share, employee benefits, restructurings, impairments, and financing transactions.About our host:Guest host Kyle Moffatt is PwC's Professional Practice leader, leading a team responsible for working with standard setters and regulators as well as delivering brand-defining thought leadership and educational materials. He also consults with engagement teams and audit clients on SEC reporting matters. Before PwC, Kyle spent almost 20 years with the SEC, most recently as Chief Accountant and Disclosure Program Director in the Division of Corporation Finance.Transcripts available upon request for individuals who may need a disability-related accommodation. Please send requests to us_podcast@pwc.com. 

This week's topics:The second term of President Trump BeginsFlorida Defendants show little remorseLaw enforcement and Prosecutors speak out against pardonsRacism as Motive for attack on capitol and some police officersWith guests:Ray Arsenault, Author/ Historian, John Hope Franklin Professor of History Emeritus, USF- St. PetersburgDaniel Ruth, Honors College Visiting Professor of Professional Practice, USF- TampaRosemary Goudreau O'Hara, Former Editorial Page Editor, South Florida Sun SentinelStanley Gray, Former President, Hillsborough County Urban League, NPA

Did you enjoy this episode? Text us your thoughts and be sure to include the episode name.In each episode of our Year-end toolkit series, our guests share insights on key areas of the year-end accounting and reporting process. The conversations are relevant for all finance teams, even if it's not year-end close time. And it's relevant even for those not engaged in the company's closing process – the episodes have something for everyone. In this episode, we talk about the audit committee from the perspective of management. We discuss strategies for finance teams as they prepare for audit committee meetings to elevate their effectiveness, along with the top issues audit committees are focused on for 2025.  In this episode, we discuss:  2:31 – Strategies for improving management communication and collaboration with audit committees5:00 – Key issues finance teams should prepare to address with audit committees in 2025, including:5:23 – Impacts of the presidential administration change8:03 – Best practices for managing the board agenda12:50 – The role of technology transformation and AI in business17:09 – Navigating mergers and acquisitions effectively   22:40 – Strengthening risk oversight and enhancing disclosures26:22 – Insights into core areas of audit committee oversight, including financial reporting and controls36:33 – Trends and best practices in public company audit committee disclosures Additionally, follow this podcast on your favorite podcast app for more episodes.About our guest:Stephen Parker is a partner in PwC's Governance Insights Center, which strives to strengthen the connection between directors, executive teams, and investors by helping them navigate the evolving governance landscape. With more than 30 years of experience, Stephen has advised boards of directors on a variety of complex financial reporting matters. Stephen's client service experience includes energy and utility companies, financial services companies, and nonprofits. About our host:Guest host Kyle Moffatt is PwC's Professional Practice leader, leading a team responsible for working with standard setters and regulators as well as delivering brand-defining thought leadership and educational materials. He also consults with engagement teams and audit clients on SEC reporting matters. Before PwC, Kyle spent almost 20 years with the SEC, most recently as Chief Accountant and Disclosure Program Director in the Division of Corporation Finance.  Transcripts available upon request for individuals who may need a disability-related accommodation. Please send requests to us_podcast@pwc.com. 

Did you enjoy this episode? Text us your thoughts and be sure to include the episode name.In each episode of our Year-end toolkit series, our guests share insights on key areas of the year-end accounting and reporting process. The conversations are relevant for all finance teams, even if it's not year-end close time. And it's relevant even for those not engaged in the company's closing process – the episodes have something for everyone.This episode covers the statement of cash flows - what statement of cash flow areas the SEC is focusing on, why it remains a frequent area of restatement, and the most commonly asked questions our team is seeing in practice.In this episode, we discuss:4:11 – Key takeaways from the 2024 AICPA/SEC Conference9:43 – Funds held on behalf of others and assessing predominance18:48 – Non-cash transactions, constructive receipt and disbursement, and the cash flow treatment of cryptocurrency28:50 – Gross versus net cash flows and cash flow treatment of: excise taxes, insurance recoveries, and debt restructuring39:30 – FASB project on the statement of cash flows for financial institutionsFor more on the statement of cash flow presentation, see Chapter 6 – Statement of cash flows in PwC's Financial statement presentation guide.Bret Dooley is a PwC National Office Deputy Chief Accountant who leads teams focused on the financial services sectors and accounting for financial instruments. He has over 25 years of experience in the financial services, banking, and capital markets industries. Bret focuses on emerging financial reporting issues related to financial instruments, developing interpretive guidance, and assisting clients in resolving complex accounting mattersSuzanne Stephani is a director in PwC's National Office specializing in the statement of cash flows, as well as the application and interpretation of the accounting guidance related to financing and leasing transactions.About our hostGuest host Kyle Moffatt is PwC's Professional Practice leader, leading a team responsible for working with standard setters and regulators as well as delivering brand-defining thought leadership and educational materials. He also consults with engagement teams and audit clients on SEC reporting matters. Before PwC, Kyle spent almost 20 years with the SEC, most recently as Chief Accountant and Disclosure Program Director in the Division of Corporation Finance.Transcripts available upon request for individuals who may need a disability-related accommodation. Please send requests to us_podcast@pwc.com.

Did you enjoy this episode? Text us your thoughts and be sure to include the episode name.In each episode of our Year-end toolkit series, our guests share insights on key areas of the year-end accounting and reporting process. The conversations are relevant for all finance teams, even if it's not year-end close time. And it's relevant even for those not engaged in the company's closing process – the episodes have something for everyone.In this next episode of our series, PwC's US Assurance Quality Management leader, Michael Mullen, shares insights and key reminders on navigating materiality judgments.In this episode, we discuss:  4:51 – A refresher on the framework for assessing materiality and errors in financial statements20:44 – Recent SEC statements and areas of focus relating to materiality and errors31:43 – Considerations related to fraud and illegal acts 37:47 – Final advice and key takeaways in navigating materiality assessments Check out our other episodes in this miniseries:Year-end toolkit: Year in review from the corner officeYear-end toolkit: Accounting and reporting reminders for 2025Year-end toolkit: Audit reminders for preparersYear-end toolkit: Tax accounting and reporting reminders for 2025Additionally, follow this podcast on your favorite podcast app for more episodes.Michael Mullen is PwC's US Assurance Quality Management leader. In this role, he oversees complex client issues, providing technical insights and expertise in support of overall quality. With over 35 years of client service experience, Michael has led numerous global client engagements.  Kyle Moffatt is PwC's Professional Practice leader, leading a team responsible for working with standard setters and regulators as well as delivering brand-defining thought leadership and educational materials. He also consults with engagement teams and audit clients on SEC reporting matters. Before PwC, Kyle spent almost 20 years with the SEC, most recently as Chief Accountant and Disclosure Program Director in the Division of Corporation Finance.  Transcripts available upon request for individuals who may need a disability-related accommodation. Please send requests to us_podcast@pwc.com. 

Did you enjoy this episode? Text us your thoughts and be sure to include the episode name.In each episode of our Year-end toolkit series, our guests share insights on key areas of the year-end accounting and reporting process. The conversations are relevant for all finance teams, even if it's not year-end close time. And it's relevant even for those not engaged in the company's closing process – the episodes have something for everyone.In this next episode of our series, we discuss tax accounting and reporting reminders with Jennifer Spang, PwC's National Office income tax accounting leader. We cover a variety of tax accounting and reporting topics, including the impact of recent election results and the associated tax impacts expected in 2025.In this episode, we discuss:2:40 – Anticipated tax implications following the 2024 US election results10:50 – Pillar Two 17:36 – The FASB's disclosure standard 21:58 – Uncertain tax positions27:56 – Inflation Reduction Act credits and valuation allowances32:43 – Advice for year-end income tax accountingFor more information about key developments at the AICPA & CIMA conference, see our publication, 2024 AICPA & CIMA Conference: Current SEC and PCAOB Developments and see our publication, Accounting for Pillar Two: Frequently asked questions for the latest on the topic.Also, check out our other episodes in this miniseries:Year-end toolkit: Audit reminders for preparersYear-end toolkit: Year in review from the corner officeYear-end toolkit: Accounting and reporting reminders for 2025And please follow this podcast on your favorite podcast app for more episodes.Jennifer Spang is PwC's National Office income tax accounting leader, specializing in tax accounting under US GAAP and IFRS. She has over 30 years of experience helping companies in a variety of industries navigate complex tax accounting matters.Guest host Kyle Moffatt is PwC's Professional Practice leader, leading a team responsible for working with standard setters and regulators as well as delivering brand-defining thought leadership and educational materials. He also consults with engagement teams and audit clients on SEC reporting matters. Before PwC, Kyle spent almost 20 years with the SEC, most recently as Chief Accountant and Disclosure Program Director in the Division of Corporation Finance.Transcripts available upon request for individuals who may need a disability-related accommodation. Please send requests to us_podcast@pwc.com. 

Did you enjoy this episode? Text us your thoughts and be sure to include the episode name.In each episode of our Year-end toolkit series, our guests share insights on key areas of the year-end accounting and reporting process. The conversations are relevant for all finance teams, even if it's not year-end close time. And it's relevant even for those not engaged in the company's closing process – the episodes have something for everyone. In this next episode of our miniseries, we discuss audit-related reminders for preparers with Brian Croteau, PwC's US Chief Auditor. In this episode we share timely insights for preparers to consider for the year-end audit, which is another important part of year-end accounting and reporting. In this episode, we discuss auditing considerations related to: 3:13 – Key takeaways from the AICPA & CIMA Conference: Current SEC and PCAOB Developments12:06 – Accounting policies and controls20:28 – The execution or modification of significant contracts and agreements23:08 – Complete and accurate disclosures within the financial statements 26:48 – Independence28:54 – Known or suspected fraud or illegal acts 34:44 – AI in financial reportingFor more information about key developments at the AICPA & CIMA conference, see our publication, 2024 AICPA & CIMA Conference: Current SEC and PCAOB Developments. Also, check out our other episodes in this miniseries:Year-end toolkit: Year in review from the corner officeYear-end toolkit: Accounting and reporting reminders for 2025Additionally, follow this podcast on your favorite podcast app for more episodes.Brian Croteau is the US Chief Auditor. He oversees the establishment and maintenance of PwC's audit policies and practices, leads efforts to directly support PwC's audit quality objectives, and plays a key role in the monitoring and assessment of audit quality. He also leads the firm's efforts related to its relationship with the PCAOB, including supporting all aspects of the PCAOB's inspection process. Brian currently serves as a member of the PCAOB's Standards and Emerging Issues Advisory Group (SEIAG) and the SEIAG's Emerging Issues in Auditing subcommittee. Prior to rejoining PwC, he served as the Deputy Chief Accountant of the Professional Practice Group within the Office of the Chief Accountant at the SEC where he played a key role in the SEC's oversight of the activities of the PCAOB, managed the resolution of auditor independence issues and ethical matters, and monitored audit and independence standard setting internationally. Kyle Moffatt is PwC's Professional Practice leader, leading a team responsible for working with standard setters and regulators as well as delivering brand-defining thought leadership and educational materials. He also consults with engagement teams and audit clients on SEC reporting matters. Before PwC, Kyle spent almost 20 years with the SEC, most recently as Chief Accountant and Disclosure Program Director in the Division of Corporation Finance. Transcripts available upon request for individuals who may need a disability-related accommodation. Please send requests to us_podcast@pwc.com. 

This week's topics:Back to back hurricanes strike central FloridaRepublicans sweep elections in FloridaAbortion and Marijuana amendments fail to pass in FloridaUniversity of Florida President Ben Sasse Suddenly ResignsRays Stadium deal stalls after stormsWith guests:Daniel Ruth, Honors College Visiting Professor of Professional Practice, USF- TampaRosemary Goudreau O'Hara, Former Editorial Page Editor, South Florida Sun SentinelSteve Bousquet, Opinion Page Editor and Columnist, South Florida Sun SentinelTara Newsom, Attorney, and Political Science Professor, St. Petersburg College

Did you enjoy this episode? Text us your thoughts and be sure to include the episode name.In each episode of our Year-end toolkit series, our guests share insights on key areas of the year-end accounting and reporting process. The conversations are relevant for all finance teams, even if it's not year-end close time. And it's relevant even for those not engaged in the company's closing process – the episodes have something for everyone.In this next episode of our series, we discuss accounting and reporting reminders and timely insights with some of the top technical leaders from our National Office. A one-stop shop for year end, we cover a variety of accounting and reporting topics from contract modifications to financing transactions to segments and many things in between.In this episode, we discuss accounting and reporting reminders related to:2:03 – Natural disasters6:04 – Highly inflationary economies8:20 – Tax regulatory landscape12:07 – Close calls on impairments and other accounting estimates14:13 – Revenue15:56 – Contract modifications25:41 – Capital raising transactions32:35 – Statement of cash flows37:05 – Segment reporting43:28 – Supplier finance obligations44:59 – New standards and looking ahead to 2025Check out the other episode in this miniseries, Year-end toolkit: Year in review from the corner office. Additionally, follow this podcast on your favorite podcast app for more episodes. Beth Paul is a Deputy Chief Accountant in PwC's National Office responsible for a team of consultants that specialize in business combinations and related areas, such as consolidations, disposals, impairments, and segment reporting. She has over 30 years of experience consulting with clients and engagement teams on complex accounting matters.Bret Dooley is a PwC National Office Deputy Chief Accountant who leads teams focused on the financial services sectors and accounting for financial instruments. He has over 25 years of experience in the financial services, banking, and capital markets industries. Bret focuses on emerging financial reporting issues related to financial instruments, developing interpretive guidance, and assisting clients in resolving complex accounting mattersPat Durbin is a PwC National Office Deputy Chief Accountant. He has over 30 years of experience consulting with our clients and engagement teams on complex accounting matters, including issues related to revenue, compensation, income taxes, and inventory under both US GAAP and IFRS.Guest host Kyle Moffatt is PwC's Professional Practice leader, leading a team responsible for working with standard setters and regulators as well as delivering brand-defining thought leadership and educational materials. He also consults with engagement teams and audit clients on SEC reporting matters. Before PwC, Kyle spent almost 20 years with the SEC, most recently as Chief Accountant and Disclosure Program Director in the Division of Corporation Finance.Transcripts available upon request for individuals who may need a disability-related accommodation. Please send requests to us_podcast@pwc.com. 

Did you enjoy this episode? Text us your thoughts and be sure to include the episode name.In each episode of our Year-end toolkit series, our guests share insights on key areas of the year-end accounting and reporting process. The conversations are relevant for all finance teams, even if it's not year-end close time. And it's relevant even for those not engaged in the company's closing process – the episodes have something for everyone.To kick off the series, host Heather Horn is joined by Tim Carey, PwC National Office leader, and Kyle Moffatt, PwC National Office Professional Practice leader, to reflect on the key developments of 2024 from their perspectives and look ahead at what's to come in 2025. In this episode, we discuss:1:45 – External factors impacting accounting and reporting, including the presidential election and the recent AICPA/SEC conference10:11 – Supreme Court case rulings impacting financial regulation and rulemaking from the year15:17 – What's on the horizon for cryptocurrency accounting and the latest on the cybersecurity disclosure rule27:32 – Notable regulatory activity from the PCAOB, including the costs and benefits of current proposed rules40:21 – What role the FASB plays in the current regulatory and rulemaking landscape47:12 – SEC climate disclosure rule and other sustainability requirements53:30 – What's in store for 2025Tim Carey is PwC's National Office leader, with 30+ years of experience in complex accounting, tax, and reporting issues. Tim has led large-scale teams on a wide range of projects including financial statement audits, transaction structuring, financial due diligence, and post-merger integration.Kyle Moffatt is PwC's Professional Practice leader, leading a team responsible for working with standard setters and regulators as well as delivering brand-defining thought leadership and educational materials. He also consults with engagement teams and audit clients on SEC reporting matters. Before PwC, Kyle spent almost 20 years with the SEC, most recently as Chief Accountant and Disclosure Program Director in the Division of Corporation Finance.Heather Horn is the PwC National Office Sustainability and Thought Leader, responsible for developing our communications strategy and conveying firm positions on accounting, financial reporting, and sustainability matters. In addition, she is part of PwC's global sustainability leadership team, developing interpretive guidance and consulting with companies as they transition from voluntary to mandatory sustainability reporting. She is also the engaging host of PwC's accounting and reporting weekly podcast and quarterly webcast series.Transcripts available upon request for individuals who may need a disability-related accommodation. Please send requests to us_podcast@pwc.com. 

Did you enjoy this episode? Text us your thoughts and be sure to include the episode name.This final episode of our 2024 SEC comment letter podcast miniseries discusses non-GAAP measures. Non-GAAP measures are commonly used by companies as supplements to their financial statements to deepen investors' understanding of their performance or financial condition. Given their importance, not only does non-GAAP top the list this year, but it's been a top focus area for the SEC staff in the last several years, and we expect that trend to continue. We discuss the issues most frequently raised by the SEC staff and offer advice to preparers for getting ahead of them.  In this episode, we discuss: 3:11 – Overview of non-GAAP comment letter trends 9:09 – Insights into comments on basic compliance areas 22:24 – Individually tailored accounting principles   27:27 – Adjustments for cash operating expenses that are normal and recurring41:17 – Controls over non-GAAP measures46:12 – Advice and other considerations when responding to comment letters51:38 – Potential post-election impacts on the SEC For more information, see our full analysis of  SEC comment letter trends and our publication Earnings with a twist: 2024 update on SEC non-GAAP comment trends. Also, check out our other episodes in this miniseries.  Kevin Vaughn is a PwC National Office partner specializing in SEC reporting matters. Kevin leverages his extensive experience to support PwC public company and pre-IPO clients on accounting and SEC reporting matters. Prior to joining PwC in 2023, Kevin spent over 18 years at the SEC, most recently serving on the leadership team in the SEC's Office of the Chief Accountant where he focused on technical accounting consultations, SEC rulemakings, and standard setting matters. Lindsay McCord is a PwC National Office partner specializing in matters related to the SEC and the capital markets. Prior to joining PwC, Lindsay spent over 15 years at the SEC, most recently as the Chief Accountant in the Division of Corporation Finance. In this role, Lindsay led an accounting team in providing technical accounting and reporting support to the Division, including SEC rulemaking, interpretation, and guidance. Kyle Moffatt is PwC's Professional Practice leader, leading a team responsible for working with standard setters and regulators as well as delivering brand-defining thought leadership and educational materials. He also consults with engagement teams and audit clients on SEC reporting matters. Before PwC, Kyle spent almost 20 years with the SEC, most recently as Chief Accountant and Disclosure Program Director in the Division of Corporation Finance. Transcripts available upon request for individuals who may need a disability-related accommodation. Please send requests to us_podcast@pwc.com. 

Grow your gardening skills with Dr, Jared's Botanic Bootcamp! BEN O'BRIEN BIOBen O'Brien is the owner of Wild by Design, a naturalistic garden design business in Prince Edward County in Ontario that specializes in artfully crafted, richly planted, lovingly tended gardens. For the past decade Ben's passion for plants has informed a wide range of projects, from small town gardens to large rural properties and urban public spaces. Ben's trial garden research explores innovative ways to create beautiful, biodiverse and resilient designed plant communities. Ben has presented a webinar specifically focused on his trials for Garden Masterclass (UK), and appeared on their popular "Thursday Garden Chat" interview series. He has been a speaker for horticultural societies and professional landscape audiences across Ontario, and has written articles for the Ecological Landscape Alliance, the American Society of Landscape Architects' Professional Practice blog and Ground Magazine, published by the Ontario Association of Landscape Architects. You can learn more about Ben by visiting his instagram Wild by Design and his website Wild by Design, where he has multiple resources about grit gardening and the plant list.THE PLANTASTIC PODCASTThe Plantastic Podcast is a monthly podcast created by Dr. Jared Barnes.  He's been gardening since he was five years old and now is an award-winning professor of horticulture at Stephen F. Austin State University in Nacogdoches, TX.  To say hi and find the show notes, visit theplantasticpodcast.com.You can learn more about how Dr. Jared cultivates plants, minds, and life at meristemhorticulture.com.  He also shares thoughts and cutting-edge plant research each week in his newsletter plant•ed, and you can sign up at meristemhorticulture.com/subscribe.  Until next time, #keepgrowing!geophyte×garden writer×home and garden×bulbs×corm×perennial×gardening×perennials×uk gardeners×garden×uk gardener×garden writing×science×nature×plant growing×garden design×horticulture×bulb×rhizome×book author×plant×plants×

Did you enjoy this episode? Text us your thoughts and be sure to include the episode name.This next episode of our 2024 SEC comment letter podcast miniseries discusses Foreign Private Issuers (FPIs). Many of the considerations we talk about for other SEC filers also apply to FPIs; however, there can be some differences and added complexities. We discuss the issues most frequently raised by the SEC staff, including those unique to FPIs, and offer advice to preparers for getting ahead of them. In this episode, we discuss:7:24 – Comment letter trends specific to FPIs, including those related to: 8:55 – Non-GAAP performance measures16:15 – Segment reporting21:32 – Revenue25:01 – Management's Discussion and Analysis30:29 – Financial instruments41:39 – FPI status re-assessment44:53 – IFRS segment reporting considerations  47:45 – Other accounting and reporting reminders related to FPIsFor more information, see our full analysis of SEC comment letter trends. Also, check out our other episodes in this miniseries:SEC comment letters – What's trending in 20242024 SEC comment letter trends: Revenue2024 SEC comment letter trends: Business combinations2024 SEC comment letter trends: Segment reporting2024 SEC comment letter trends: MD&AAdditionally, follow this podcast on your favorite podcast app for more episodes.Patrick Higgins is a Deputy Chief Accountant in PwC's National Office responsible for our SEC foreign private issuer and IFRS teams. Patrick has also served as a global signing partner in a variety of countries and industries.   Kevin Vaughn is a PwC National Office partner specializing in SEC reporting matters. Kevin leverages his extensive experience to support PwC public company and pre-IPO clients on accounting and SEC reporting matters. Prior to joining PwC in 2023, Kevin spent over 18 years at the SEC, most recently serving on the leadership team in the SEC's Office of the Chief Accountant where he focused on technical accounting consultations, SEC rulemakings, and standard setting matters.Kyle Moffatt is PwC's Professional Practice leader, leading a team responsible for working with standard setters and regulators as well as delivering brand-defining thought leadership and educational materials. He also consults with engagement teams and audit clients on SEC reporting matters. Before PwC, Kyle spent almost 20 years with the SEC, most recently as Chief Accountant and Disclosure Program Director in the Division of Corporation Finance.Transcripts available upon request for individuals who may need a disability-related accommodation. Please send requests to us_podcast@pwc.com. 

Did you enjoy this episode? Text us your thoughts and be sure to include the episode name.This next episode of our 2024 SEC comment letter podcast miniseries discusses Management's Discussion and Analysis (MD&A). Investors are often focused on MD&A as they look to understand management's commentary on the results of the business, future trends, uncertainties, and more – making this an area that also frequently gets the attention of the SEC staff. We discuss the issues most frequently raised by the SEC staff and offer advice to preparers for getting ahead of them.In this episode, we discuss:2:21 – An overview of SEC comment letter trends related to MD&A 10:57 – The results of operations 20:43 – Liquidity and capital resources27:19 – Critical accounting estimates35:16 – Final reminders and best practices related to MD&A  For more information, see our full analysis of SEC comment letter trends. Also, check out our other episodes in this miniseries:SEC comment letters – What's trending in 20242024 SEC comment letter trends: Revenue2024 SEC comment letter trends: Business combinations2024 SEC comment letter trends: Segment reportingAdditionally, follow this podcast on your favorite podcast app for more episodes.Ryan Spencer is a partner at PwC's National Office specializing in SEC financial reporting. He has over 20 years of experience serving clients and is a frequent contributor to PwC's publications and communications.Scott Feely is a partner in PwC's National office. He has over 30 years of experience supporting clients as they address the SEC and financial reporting implications of their capital markets and merger and acquisition-related activities.Kyle Moffatt is PwC's Professional Practice leader, leading a team responsible for working with standard setters and regulators as well as delivering brand-defining thought leadership and educational materials. He also consults with engagement teams and audit clients on SEC reporting matters. Before PwC, Kyle spent almost 20 years with the SEC, most recently as Chief Accountant and Disclosure Program Director in the Division of Corporation Finance.Transcripts available upon request for individuals who may need a disability-related accommodation. Please send requests to us_podcast@pwc.com. 

Did you enjoy this episode? Text us your thoughts and be sure to include the episode name.This next episode of our 2024 SEC comment letter podcast miniseries discusses segment reporting.  Segment reporting is an important disclosure for investors as it provides information about the different types of business activities in which a reporting entity engages and the different economic environments in which it operates – making this an area that frequently gets the attention of the SEC staff. We discuss the issues most frequently raised by the SEC staff and offer advice to preparers for getting ahead of them. In this episode, we discuss: 2:36 – An overview of SEC comment letter trends related to segment reporting11:49 – Identifying operating segments15:13 – Aggregation of operating segments 16:36 – Entity-wide segment disclosures 19:18 – Multiple measures of segment profit or loss20:55 – Reconciliations to segment profit or loss 23:18 – Considerations when adopting the FASB's new segment reporting guidance35:21 – Final reminders related to segment reporting For more information, see our full analysis of SEC comment letter trends and Chapter 25 of our Financial statement presentation guide. Also, check out our other episodes in this miniseries:  SEC comment letters – What's trending in 2024  2024 SEC comment letter trends: Revenue2024 SEC comment letter trends: Business combinations Additionally, follow this podcast on your favorite podcast app for more episodes. Scott Feely is a partner in PwC's National office.  He has over 30 years of experience supporting clients as they address the SEC and financial reporting implications of their capital markets and merger and acquisition-related activities. Jay Seliber is a partner in PwC's National office. He leverages over 30 years of experience to help clients with their most complex accounting matters, particularly in the areas of mergers and acquisitions, revenue recognition, stock compensation, earnings per share, employee benefits, restructurings, impairments, and financing transactions. Kyle Moffatt is PwC's Professional Practice leader, leading a team responsible for working with standard setters and regulators as well as delivering brand-defining thought leadership and educational materials. He also consults with engagement teams and audit clients on SEC reporting matters. Before PwC, Kyle spent almost 20 years with the SEC, most recently as Chief Accountant and Disclosure Program Director in the Division of Corporation Finance.  Transcripts available upon request for individuals who may need a disability-related accommodation. Please send requests to us_podcast@pwc.com. 

Did you enjoy this episode? Text us your thoughts and be sure to include the episode name.This next episode of our 2024 SEC comment letter podcast miniseries discusses business combinations. Business combination accounting can be complex, the required disclosures are comprehensive, and these are not routine transactions for most companies – all making this a challenging area that frequently gets the attention of the SEC staff. We discuss the issues most frequently raised by the SEC staff and offer advice to preparers for getting ahead of them.In this episode, we discuss:2:02 – An overview of SEC comment letter trends related to business combinations5:14 – Determining whether a transaction is an asset acquisition or business combination7:34 – The definition of a “business” in US GAAP as compared to SEC rules9:23 – Comments related to omitted disclosures12:39 – Pro forma disclosures and financial statements of acquired or to-be-acquired businesses25:45 – Other reminders and areas of focus related to business combinationsFor more information, see our full analysis of SEC comment letter trends, our Business combinations guide, and Chapter 17 of our Financial statement presentation guide. Also, check out our other episodes in this miniseries: SEC comment letters – What's trending in 2024 2024 SEC comment letter trends: Revenue Additionally, follow this podcast on your favorite podcast app for more episodes.Beth Paul is a Deputy Chief Accountant in PwC's National Office responsible for a team of consultants that specialize in business combinations and related areas, such as consolidations, disposals, impairments, and segment reporting.Kevin Vaughn is a PwC National Office partner specializing in SEC reporting matters. Kevin leverages his extensive experience to support PwC public company and pre-IPO clients on accounting and SEC reporting matters. Prior to joining PwC in 2023, Kevin spent over 18 years at the SEC, most recently serving on the leadership team in the SEC's Office of the Chief Accountant where he focused on technical accounting consultations, SEC rulemakings, and standard setting matters.Kyle Moffatt is PwC's Professional Practice leader, leading a team responsible for working with standard setters and regulators as well as delivering brand-defining thought leadership and educational materials. He also consults with engagement teams and audit clients on SEC reporting matters. Before PwC, Kyle spent almost 20 years with the SEC, most recently as Chief Accountant and Disclosure Program Director in the Division of Corporation Finance. Transcripts available upon request for individuals who may need a disability-related accommodation. Please send requests to us_podcast@pwc.com.

This week's topics:Trump wins in historic electionMixed results in state returnsGOP gains strength in Florida LegislatureStrong school support across Tampa BayWith guests:Alex Sink, Former Florida Chief Financial Officer, DemocratDaniel Ruth, Honors College Visiting Professor of Professional Practice, USFCarmen Edmonds, Chair, Hillsborough County Republican Executive CommitteeDarryl Paulson, Professor Emeritus of Government & Politics, USF-St. Petersburg

Did you enjoy this episode? Text us your thoughts and be sure to include the episode name.We are kicking off our miniseries on 2024 SEC staff comment letters, helping to inform you on the latest trends as you gear up for year end. In this episode we share an overview of the 2024 comment letter trends, as well as insights into the SEC staff's key priorities.In this episode, we discuss:1:56 – An overview of the SEC comment letter process14:19 – 2024 SEC comment letter themes15:31 – Key SEC staff focus areas related to management's discussion and analysis18:59 – Key SEC staff focus areas related to non-GAAP measures21:37 – Other reminders and areas that preparers should focus on moving into year endFor more information, see our full analysis of SEC comment letter trends. Additionally, follow this podcast on your favorite podcast app for more episodes. Kyle Moffatt is PwC's Professional Practice leader, leading a team responsible for working with standard setters and regulators as well as delivering brand-defining thought leadership and educational materials. He also consults with engagement teams and audit clients on SEC reporting matters. Before PwC, Kyle spent almost 20 years with the SEC, most recently as Chief Accountant and Disclosure Program Director in the Division of Corporation Finance.Heather Horn is the PwC National Office Sustainability and Thought Leader, responsible for developing our communications strategy and conveying firm positions on accounting, financial reporting, and sustainability matters. In addition, she is part of PwC's global sustainability leadership team, developing interpretive guidance and consulting with companies as they transition from voluntary to mandatory sustainability reporting. She is also the engaging host of PwC's accounting and reporting weekly podcast and quarterly webcast series.Transcripts available upon request for individuals who may need a disability-related accommodation. Please send requests to us_podcast@pwc.com. 

  Olga Itsiou, Chief Operating Officer at DIMAND S.A. | Architect | RIBA Joined DIMAND in 2005 as Technical Director and currently holds the position of Chief Operating Officer, distinguished for adeptness in finding solutions in challenging scenarios, orchestrating efficient team dynamics, and pioneering the implementation of new, innovative, and sustainable policies and technologies into the operations of DIMAND. Prior professional roles include positions at HOK International Ltd in London as a Project Architect, REDS S.A. of the ELLAKTOR Group as a Consultant and Design Manager, and INTRA DEVELOPMENT S.A. as a Design Manager. Graduated as an Architect Engineer from the University of Greenwich with a BA (Hons) in Architecture. Completed a Postgraduate Diploma in Architecture at Kingston University and obtained a Post-experience Certificate in the Professional Practice of Architecture (RIBA Part 3) from the same institution. Member of the Royal Institute of British Architects (RIBA) in the United Kingdom. Show Highlights  The role of transportation in addressing indirect emissions.  The value of travel for broadening perspectives in green building. DIMAND focuses on large redevelopments and major renovations revitalizing underutilized urban areas. Responsible for 45% of LEED certified projects in Greece Piraeus Tower Project: a landmark development and a key part of Greece's transition into a new era of urban renewal. Aim to repurpose existing structures, reducing the environmental impact associated with new construction. Community engagement is a key focus to meet local needs and enhance neighborhood vitality. Involve facility management from pre-design phase for optimal operation. Comprehensive carbon footprint assessments allow for the identification of both direct and indirect emissions, enabling targeted strategies to reduce overall environmental impact. Incorporating facility management expertise early in the design phase can optimize building performance and ensure that sustainability features are effectively utilized throughout the building's lifecycle. Emphasizing a lifecycle approach helps in understanding the environmental impact of a building from design through demolition, ensuring sustainable practices are integrated at every stage. Involve facility management from pre-design phase for optimal operation. “It's better to regret something you have done than something you haven't done. The planet is suffering. We seriously need to do something about it. So all of you that are jumping in the green building movement just keep focused, try your best to reverse the harm that has been done over the past years, and always be positive. Also, travel. I think by traveling, you get so many ideas and you get to see what other countries are doing. And it helps a lot in focusing and seeing things from a different perspective.” -Olga Itsiou    Show Resource and Information Connect with Charlie Cichetti and GBES   GBES is excited our membership community is growing. Consider joining our membership community as members are given access to some of the guests on the podcasts that you can ask project questions. If you are preparing for an exam, there will be more assurance that you will pass your next exam, you will be given cliff notes if you are a member, and so much more. Go to to learn more about the 4 different levels of access to this one-of-a-kind career-advancing green building community!   If you truly enjoyed the show, don't forget to leave a positive rating and review on .  We have prepared more episodes for the upcoming weeks, so come by again next week! Thank you for tuning in to the !   Copyright © 2024 GBES

Dr. Lynn Bufka, Deputy Chief of Professional Practice at the American Psychological Association, discusses the Surgeon General's recent general advisory on the mental health and well-being of parents; A.C. Rothenbuecher, ASTHO Director of Workforce, details ASTHO's new workforce planning guide; and an ASTHO blog article focuses on how to better protect children's health through emergency preparedness. U.S. Department of Health and Human Services Web Page: Parental Mental Health & Well-Being ASTHO Web Page: Workforce Planning Guide – Guidance, Tools, and Resources to Assist Public Health Agencies in Workforce Planning ASTHO Blog Article: How Emergency Preparedness Can Better Protect Children's Health  

In this episode we have a conversation about Cormac's exciting new adventure as an adjunct faculty member at Lawrence Technical University. We discuss the nuances and challenges of teaching architecture, the importance of understanding the 'why' behind architectural tasks, and the often under-appreciated value of PhDs in the field. Cormac also shares his practical approach to mentoring and the significance of maintaining a holistic perspective in design. Episode Links:Lawrence Technological University College of Architecture + Design-----Thank you for listening to Archispeak. For more episodes please visit https://archispeakpodcast.com.Support Archispeak by making a donation.

Rena is a nationally recognized expert in small firm practice and the author of The Architect's Guide to Small Firm Management (Wiley, 2010). With 20 years of experience as the owner of a small architecture firm, and over 15 years as a consultant and educator, Rena brings a special understanding of design firms managed by entrepreneurial architects. Rena served as executive editor of AIA's The Architect's Handbook of Professional Practice, 15th edition She taught professional practice in the architecture schools at the University of Washington (1993 - 2003), and at Washington State University (2008 - 2013). She was named an AIA Fellow in 2006.

Listen on: Apple Podcasts | Spotify | YouTube Dr. Matt Brodhead returns to the podcast to talk about a topic he's dedicated the better part of nearly completed sabbatical trying to understand: restraint and seclusion practices in public school settings. In this episode, we talk about why he chose this topic to study, the difficulty in defining what constitutes a restraint, the challenges with documenting events, the terrible state of systematic, nation-wide data collection on restraint and seclusion events - particularly those that result in injuries and deaths, the pros and cons of banning these practices, potential legislation regarding these practices, and lots more. Clearly this is an issue that generates controversy, and I hope you'll find that we did our best to talk about the subject with the appropriate amount of nuance and sensitivity. In addition to his teaching and research duties at Michigan State University, Matt also provides consultation to schools and agencies, and specializes in developing systems that promote ethical decision making. If you'd like to work with Matt, you can contact him at either mattbrodhead.com or betteraba.com. At the latter website, you can purchase his excellent guide, A Workbook in Behavioral Systems Analysis and Ethical Behavior (by the way, these make for great gifts). Resources discussed in this podcast: Scheuermann et al. (2016). Professional Practice and Ethical Issues Related to Physical Restraint and Seclusion in Schools. Kern et al. (2022). A Review of U.S. Policy Guidance and Legislation on Restraint and Seclusion in Schools: Considerations for Improvement. Nunno et al. (2021). A 26-Year Study of Restraint Fatalities Among Children and Adolescents in the United States: A Failure of Organizational Structures and Processes. Merrill Winston's earlier podcast on this topic (and CEU opportunity as well). This podcast is brought to you by the following: How to ABA…The Bx Resource Membership saves you time, lends you support, and helps you keep up with your CEUs. It's a growing library of resources, materials, programs, datasheets, assessments, and how-to videos to help you tackle any ABA program with ease. It also includes live CEUs each month, live mentorship sessions, a full library of CEUs (60+, enough for recertification), and a community of fellow behavior professionals where you can ask questions when you need support. Join us at howtoaba.com/join. The New England Center for Children! In previous podcasts, you've heard me talk about NECC's career opportunities, but later in this episode, you'll hear about their Autism Curriculum Encyclopedia, or ACE for short. It's an evidence-based teaching technology for educators and BCBAs who teach learners with autism and related disabilities. If you must know more right now however, you can go to acenecc.org. The University of Cincinnati Online. UC Online designed a Master of Education in Behavior Analysis program that is 100% online and asynchronous, meaning you log on when it works for you. Want to learn more? Go to online.uc.edu and click the “request info” button. Behavior University. Their mission is to provide university quality professional development for the busy Behavior Analyst. Learn about their CEU offerings and their newly updated RBT Course, which as been getting amazing reviews over at behavioruniversity.com/observations.

Text us your thoughts on this episodeThis episode is your one-stop shop covering the latest reporting and rulemaking developments at the SEC. With almost 40 years of combined experience at the SEC, our guests, National Office partners Kyle Moffatt and Kevin Vaughn, share their insights on all things SEC.In this episode, we discuss:2:10 – Potential impacts of a change in presidential administration5:40 – The SEC's rulemaking agenda7:28 – Recent court actions impacting the SEC21:10 – Non-GAAP measures29:00 – Cybersecurity37:24 – Artificial intelligence41:33 – Other SEC focus areas46:36 – 90 years of history at the SECFor more information on topics discussed during the podcast see our publications To GAAP or to non-GAAP, SEC adopts cybersecurity disclosure rules, and SEC comment letter trends. For more on the SEC's 90 year history, follow the SEC on LinkedIn. Also, for more of our episodes follow this podcast on your favorite podcast app.Kyle Moffatt is PwC's Professional Practice leader, leading a team responsible for working with standard setters and regulators as well as delivering brand-defining thought leadership and educational materials. He also consults with engagement teams and audit clients on SEC reporting matters. Before PwC, Kyle spent almost 20 years with the SEC, most recently as Chief Accountant and Disclosure Program Director in the Division of Corporation Finance.Kevin Vaughn is a partner in PwC's National Office. Prior to joining PwC, Kevin was senior associate chief accountant in the Office of the Chief Accountant (OCA) at the SEC where he spent almost 20 years focusing on complex financial reporting and technical accounting issues.Heather Horn is the PwC National Office Sustainability & Thought Leader, responsible for developing our communications strategy and conveying firm positions on accounting, financial reporting, and sustainability matters. In addition, she is part of PwC's global sustainability leadership team, developing interpretive guidance and consulting with companies as they transition from voluntary to mandatory sustainability reporting. She is also the engaging host of PwC's quarterly webcast series. Transcripts available upon request for individuals who may need a disability-related accommodation. Please send requests to us_podcast@pwc.com.