Always a fertile source of guidance, this year’s American Institute of Certified Public Accountants Conference on Current SEC and PCAOB Developments, held on December 4-6, was no exception. Discussions during this year’s conference expanded on several topics from prior AICPA conferences, focusing on audit quality and the implementation of new accounting standards that will become effective over the next few years. Setting the stage for the upcoming year, the SEC Office of the Chief Accountant’s (OCA) priorities were discussed during a Deputy Chief Accountant panel presentation featuring SEC Chief Accountant Wesley Bricker and other members of the OCA staff. The OCA’s priorities include supporting successful implementation of new accounting standards, monitoring internal control over financial reporting, and advancing the effectiveness of audit committees in financial reporting. Notable discussion points during the conference included: