Speeches and Statements

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

Speeches and Statements RSS Feed
Date Title Speaker Type
Remarks before the 2024 AICPA & CIMA Conference on Current SEC and PCAOB Developments: Accounting Matters Paul Munter
Speech
Remarks before the 2024 PCAOB International Institute on Audit Regulation: Robust Auditing and Quality Control Standards – the Foundation for an Effective Regulatory Regime Paul Munter
Speech
Remarks before the 2024 AICPA & CIMA Conference on Banks & Savings Institutions: Accounting for Crypto-Asset Safeguarding Obligations—A Facts-Based Analysis Paul Munter
Speech
Addressing Investor Needs through Application of the Updated Conceptual Framework in FASB Standard Setting Paul Munter
Statement
Statement on the Application of IFRS 19, Subsidiaries Without Public Accountability: Disclosures, in Filings with the SEC Erik Gerding
Paul Munter
Statement
Fostering a Healthy “Tone at the Top” at Audit Firms Paul Munter
Statement
An Investor Protection Call for a Commitment to Professional Skepticism and Audit Quality Paul Munter
Statement
The Statement of Cash Flows: Improving the Quality of Cash Flow Information Provided to Investors Paul Munter
Statement
The Importance of a Comprehensive Risk Assessment by Auditors and Management Paul Munter
Statement
The Potential Pitfalls of Purported Crypto “Assurance” Work Paul Munter
Statement
Responsibilities of Lead Auditors to Conduct High-Quality Audits When Involving Other Auditors Paul Munter
Statement
Accounting Standard Setting in a Rapidly Evolving Business Environment: A Focus on the Timely Delivery of Investor Priorities Paul Munter
Statement
The Auditor’s Responsibility for Fraud Detection Paul Munter
Statement
Audit Quality and Investor Protection under the Holding Foreign Companies Accountable Act Paul Munter
Statement
Auditor Independence and Ethical Responsibilities: Critical Points to Consider When Contemplating an Audit Firm Restructuring Paul Munter
Statement
The Critical Importance of the General Standard of Auditor Independence and an Ethical Culture for the Accounting Profession Paul Munter
Statement
Assessing Materiality: Focusing on the Reasonable Investor When Evaluating Errors Paul Munter
Statement
Statement on the FASB’s Agenda Consultation: Engagement with Investors and Other Stakeholders Vital to Development of High Quality Accounting Standards Paul Munter
Statement
Statement on OCA’s Continued Focus on High Quality Financial Reporting in a Complex Environment Paul Munter
Statement
The Importance of High Quality Independent Audits and Effective Audit Committee Oversight to High Quality Financial Reporting to Investors Paul Munter
Statement
Staff Statement on Accounting and Reporting Considerations for Warrants Issued by Special Purpose Acquisition Companies (“SPACs”) John Coates
Paul Munter
Statement
Financial Reporting and Auditing Considerations of Companies Merging with SPACs Paul Munter
Statement
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