Disclosure rules, standards, and the close.
FASB's ASU 2024-03 forces public companies to break out inventory purchases, compensation, depreciation and amortization by caption, just as the SEC moves to shrink the rest of the 10-K.
The board is revisiting where and how often goodwill gets tested, and a shift to trigger-based testing at a higher unit level would hand finance teams a controls project, not a workload cut.
Big Four deficiency findings improved in the 2025 inspection cycle just as the board that produces them runs under an acting chair, giving finance chiefs better data and a less predictable regulator.
Four FASB standards and a re-tagged GAAP taxonomy all land on the December 31, 2026 year-end, and the drafting work that prevents late-cycle surprises has to start in the third quarter.
The SEC's semiannual reporting proposal promises about $198,000 a year in savings per issuer, but only for companies that genuinely stop producing quarterly numbers - and investors are pushing hard the other way.
Calendar-year 2025 corporate returns are due on extension in mid-October, but the international provisions CFOs must sign under, from section 898 to section 987, remain proposed rather than final.
Boards are spreading risk oversight beyond the audit committee, leaving finance to reconcile the same numbers for several committees just as the SEC moves toward charging individuals.
CFOs are cutting junior headcount and buying seniority in the 2027 plan, and the hiring market is already pricing in the shortage of leaders that decision creates.