PwC's accounting podcast

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Listen in as PwC specialists discuss today’s most compelling accounting, reporting, and business issues. Whether financial reporting or sustainability reporting, each episode is packed with insights you won't find anywhere else.

  1. 2D AGO

    Replay: Reporting reset–Presentation fundamentals

    It’s that time of year, with many focused on year-end reporting. After wrapping up our Year-end toolkit series last week, we revisit another set of conversations that are especially relevant right now. We’re re-releasing the kickoff episode from last year’s Reporting reset series. This first episode sets the stage for the series by covering foundational reporting principles, key disclosure considerations, notable differences between public and private company financial statements, and accounting changes and error corrections. Links are provided to other episodes in this presentation and disclosure series. In this episode, we discuss: 1:25 – Foundational GAAP and SEC requirements for financial statement presentation3:09 – Determining appropriate reporting periods5:25 – Balance sheet presentation: classification, required disclosures, and best practices11:44 – Income statement presentation: structure and key considerations21:31 – Accounting changes, estimates, and error corrections29:53 – Subsequent events: recognition and disclosureFor more on this topic read the following chapters in our Financial statement presentation guide: Chapter 1: General presentation and disclosure requirementsChapter 2: Balance sheetChapter 3: Income statementChapter 28: Subsequent eventsChapter 30: Accounting changesBe sure to follow this podcast on your favorite podcast app and subscribe to our weekly newsletter to stay in the loop. About our guest Pat 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. About our guest host Diana Stoltzfus is a partner in PwC’s National Office who helps to shape PwC’s perspectives on regulatory matters, responses to rulemakings and policy development, and implementation related to significant new rules and regulations. Prior to rejoining PwC, Diana was the Deputy Chief Accountant in the Office of the Chief Accountant (OCA) at the SEC where she led the activities of the OCA’s Professional Practices Group. 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.

    36 min

  2. JAN 27

    Year-end toolkit: Strengthening audit committee collaboration

    We continue our year-end toolkit series with insights on key areas of the year-end accounting and reporting process. Today’s episode focuses on the finance team’s engagement with the audit committee, which faces a packed agenda and expanding oversight responsibilities. We explore how management can strengthen collaboration with those charged with governance, streamline reporting, and address emerging issues such as AI, enterprise risk management, and transformation initiatives. In this episode, we discuss: 1:18 – Strengthening management/audit committee communication and collaboration10:10 – Key year-end issues finance teams should be prepared to address15:02 – Oversight of AI: risks, opportunities, and controls21:33 – Enhancing enterprise risk oversight27:35 – Navigating the evolving cyber risk landscape in the age of AI36:05 – Elevating proxy disclosuresFor more, watch the replay of our Year-end audit committee webcast and read our publication, Your year-end audit committee guide. In case you missed it, check out the previous episode in this year-end miniseries: Year-end toolkit: Accounting and reporting reminders for 2026Year-end toolkit: Materiality assessmentsYear-end toolkit: Cash flow classificationBe sure to follow this podcast on your favorite podcast app and subscribe to our weekly newsletter to stay in the loop. 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 guest host Diana Stoltzfus is a partner in PwC’s National Office who helps to shape PwC’s perspectives on regulatory matters, responses to rulemakings and policy development, and implementation related to significant new rules and regulations. Prior to rejoining PwC, Diana was the Deputy Chief Accountant in the Office of the Chief Accountant (OCA) at the SEC where she led the activities of the OCA’s Professional Practices Group. 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.

    45 min

  3. JAN 20

    Year-end toolkit: Cash flow classification

    We continue our year-end toolkit series sharing insights on key areas of the year-end accounting and reporting process. In this episode, we focus on the statement of cash flows—an area that remains critical to investors and continues to get focus from regulators. We discuss recent SEC comment letter observations, practical considerations for complex transactions such as debt restructurings, payment processing arrangements, and business combinations; we also highlight reminders and best practices to help companies navigate year-end reporting. In this episode, we discuss: 1:05 – Overview of the statement of cash flows and key reminders3:46 – SEC comment letter themes7:52 – Debt restructurings15:21 – Payment processing arrangements20:27 – Business combinations32:56 – FASB project on targeted improvements to the statement of cash flowsFor more on the statement of cash flows, see Chapter 6 of our Financial statement presentation guide. Be sure to follow this podcast on your favorite podcast app and subscribe to our weekly newsletter to stay in the loop.  About our guests Suzanne 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, leasing, and foreign currency transactions. Christopher Gerdau is a partner in PwC’s National Office specializing in accounting for financial instruments and banking-related topics. Chris also conducts technical reviews of SEC filings and provides technical support to PwC’s practice offices. Chris’s client service expertise includes the banking, capital markets, and insurance industries. About our guest host Diana Stoltzfus is a partner in the National Office who helps to shape PwC’s perspectives on regulatory matters, responses to rulemakings and policy development, and implementation related to significant new rules and regulations. Prior to rejoining PwC, Diana was the Deputy Chief Accountant in the Office of the Chief Accountant (OCA) at the SEC where she led the activities of the OCA’s Professional Practices Group. 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.

    39 min

  4. JAN 15

    Deals outlook 2026: Preparing finance teams for what’s ahead

    As signs of market stabilization emerge, companies are reassessing their deal strategies for 2026. In this episode, we explore IPO and M&A trends, the influence of AI and macroeconomic shifts, and the steps finance teams can take now to be ready for what’s next. In this episode, we discuss: 3:35 – Where the deals market stands today 9:38 – Deals outlook for 202617:35 – Expected IPOs and financing trends for 202625:28 – What finance leaders and teams can do now to prepareFor more read our publications, US Capital Markets 2026 Outlook—IPO markets look primed to accelerate in 2026 and The next wave of M&A: Bigger and bolder deals driven by AI and private equity—US Deals 2026 outlook. Also, be sure to follow this podcast on your favorite podcast app and subscribe to our weekly newsletter to stay in the loop. About our guest 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, spinoffs and carve-outs, and GAAP conversions. About our host 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.

    38 min

  5. JAN 13

    Year-end toolkit: Materiality assessments

    In this episode, we share key insights and reminders on navigating materiality judgments. We revisit the fundamentals of SAB 99, explore how to apply both quantitative and qualitative considerations, address identified errors, and more. In this episode, we discuss: 3:53 – The framework for assessing materiality and errors in financial statements8:51 – Addressing identified errors15:01 – Reassessing materiality amid economic and other changes19:48 – Trends in reporting errors, including cash flow statement impacts23:09 – Fraud and illegal actsIn case you missed it, check out the previous episode in this year-end miniseries, Year-end toolkit: Accounting and reporting reminders for 2026. Be sure to follow this podcast on your favorite podcast app and subscribe to our weekly newsletter to stay in the loop. About our guest 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. About our guest host Diana Stoltzfus is a partner in the National Office who helps to shape PwC’s perspectives on regulatory matters, responses to rulemakings and policy development, and implementation related to significant new rules and regulations. Prior to rejoining PwC, Diana was the Deputy Chief Accountant in the Office of the Chief Accountant (OCA) at the SEC where she led the activities of the OCA’s Professional Practices Group. 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.

    31 min

  6. JAN 8

    Year-end toolkit: Accounting and reporting reminders for 2026

    This episode explores key accounting and reporting considerations for year-end financial reporting. Technical leaders from our National Office share reminders and timely insights across a range of topics, including tariffs, income taxes, held-for-sale accounting, and other emerging issues–topics that are relevant for all finance teams, even if it’s not year-end close time. In this episode, we discuss: 1:52 – AI mega-deal structuring and related accounting and reporting complexities11:30 – Equity method accounting considerations and related disclosures15:58 – Tariffs and trade considerations, including inventory impacts21:38 – Crypto asset accounting models and new FASB guidance25:16 – Accounting and reporting for private credit transactions33:00 – Tax reform developments and income tax accounting40:00 – New ASUs related to derivatives and hedge accounting42:52 – Held-for-sale accounting46:00 – OECD Pillar 2 and global taxFollow this podcast on your favorite podcast app and subscribe to our weekly newsletter to stay in the loop. About our guests 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 matters. Pat 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. Beth Paul is a PwC National Office Deputy Chief Accountant 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. About our guest host Tom Barbieri is PwC’s US Chief Accountant. He has over 30 years of experience advising large financial services and multinational corporations on complex accounting issues. Tom leads the Accounting & SEC Services Group within the National Office, which is focused on supporting our clients and engagement teams in navigating complex technical accounting and financial reporting matters. He is also a member of the Financial Accounting Standards Advisory Council. 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.

    51 min

  7. 12/30/2025

    SEC now: Revenue 2025 comment letter trends

    In this final episode of our SEC-focused series, we discuss SEC comments on revenue. Revenue is the top line for a reason; it’s closely watched by investors and therefore the SEC staff as well. From performance obligations to disaggregated revenue disclosures, we discuss the issues most frequently raised by the SEC staff and offer advice to preparers for getting it right the first time. In this episode, we discuss: 1:34 – An overview of SEC comment letter trends related to revenue6:22 – Performance obligations10:48 – Variable consideration17:07 – Principal versus agent considerations26:00 – Disaggregated revenue disclosuresIn case you missed it, check out the previous episodes in this SEC-focused series: SEC now: MD&A 2025 comment letter trendsSEC now: Segments 2025 comment letter trendsSEC now: 2025 comment letter trends on transactionsSEC now: Non-GAAP 2025 comment letter trendsSEC now: Today’s landscape and recent developmentsFor more on the SEC, listen to our recent episodes: Key takeaways from the AICPA & CIMA ConferenceSEC to revisit quarterly reporting: Pros, cons, and what’s aheadBe sure to follow this podcast on your favorite podcast app and subscribe to our weekly newsletter to stay in the loop. About our guests Mike Coleman is a partner in PwC's National Office who specializes in accounting for revenue and software arrangements and has served technology clients for much of his career. In addition, Mike has represented the firm on the AICPA Software Task Force. Ryan Spencer is a partner at PwC's National Office specializing in SEC reporting matters both for US domestic issuers and some of the world’s largest foreign SEC registrants. He has over 25 years of experience serving clients and is a frequent contributor to PwC’s publications and communications. 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.

    39 min

  8. 12/23/2025

    SEC now: MD&A 2025 comment letter trends

    We continue our SEC-focused series with a discussion of management’s discussion and analysis (MD&A), a topic that remains a consistent focus in SEC staff comment letters. In this episode, we explore the latest trends, common themes, and areas of emphasis—including results of operations, liquidity, and critical accounting estimates—and share practical considerations as companies prepare year-end filings. In this episode, we discuss: 1:31 – An overview of SEC comment letter trends related to MD&A6:43 – The results of operations25:16 – Liquidity and capital resources28:30 – Critical accounting estimates35:24 – Final reminders and best practices related to MD&AIn case you missed it, check out the previous episodes in this SEC-focused series: SEC now: Segments 2025 comment letter trendsSEC now: 2025 comment letter trends on transactionsSEC now: Non-GAAP 2025 comment letter trendsSEC now: Today’s landscape and recent developmentsFor more on the SEC, listen to our recent episodes: Key takeaways from the AICPA & CIMA ConferenceSEC to revisit quarterly reporting: Pros, cons, and what’s aheadBe sure to follow this podcast on your favorite podcast app and subscribe to our weekly newsletter to stay in the loop. About our guests 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. Ryan Spencer is a partner at PwC's National Office specializing in SEC reporting matters both for US domestic issuers and some of the world’s largest foreign SEC registrants. He has over 25 years of experience serving clients and is a frequent contributor to PwC’s publications. 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.

    38 min
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About

Listen in as PwC specialists discuss today’s most compelling accounting, reporting, and business issues. Whether financial reporting or sustainability reporting, each episode is packed with insights you won't find anywhere else.

Information

  • Creator
    PwC
  • Years Active
    2015 - 2026
  • Episodes
    268
  • Rating
    Clean
  • Copyright
    © 2026 PwC's accounting podcast
  • Show Website
    PwC's accounting podcast

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