Podcast Episodes

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…

6 months, 2 weeks ago

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 …

6 months, 3 weeks ago

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 in…

6 months, 4 weeks ago

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 s…

7 months ago

Key takeaways from the AICPA & CIMA Conference

In this episode, we debrief the 2025 AICPA Conference in Washington, DC, highlighting key takeaways including perspectives from SEC Chairman Paul Atk…

7 months, 1 week ago

SEC now: Segments 2025 comment letter trends

We continue our SEC-focused series with a discussion of segment disclosures, reporting trends, and early comment letter themes emerging from the adop…

7 months, 2 weeks ago

Sustainability now: Inside the GHG Protocol’s Scope 2 changes

A video of this podcast is available on YouTube, Spotify, or PwC’s website at viewpoint.pwc.com

The GHG Protocol has released its long-awaited propose…

7 months, 3 weeks ago

SEC now: 2025 comment letter trends on transactions

We continue our SEC-focused series with a discussion on transaction-related matters, including IPOs, mergers and acquisitions, spinoffs, and divestit…

7 months, 3 weeks ago

SEC now: Non-GAAP 2025 comment letter trends

We continue our SEC-focused series with an episode on non-GAAP financial measures, commonly used by companies to supplement their financial statement…

8 months ago

Sustainability now: Rethinking energy cost

The levelized cost of electricity (LCOE) is a widely-cited metric used to compare the cost of energy from different power sources—but it’s often misu…

8 months, 1 week ago