KPMG Financial Reporting podcast

The SEC's agenda is set to reshape the landscape of public company reporting. With major proposals on the table that could alter everything from reporting frequency to filer status definitions and offering rules, how can finance leaders prepare for what's next? In this episode, host Melissa Rocha is joined by Brian Breheny, a partner at Skadden and former SEC deputy director who oversaw the rulemaking process. Brian offers a deep dive on how SEC rules get made - from concept release to final adoption - and offers his perspective on the current proposals for semiannual reporting, filer status, registered offerings and the modernization of Regulation S-K. • 00:25 – Introductions • 01:40 – What's different about the SEC's current rulemaking environment? • 04:50 – The rulemaking process explained: From concept release to final rule • 10:55 – The role of commissioners and the White House in the process • 15:15 – Deep dive: The semiannual reporting proposal • 21:45 – Deep dive: Proposed changes to filer status definitions • 26:05 – Deep dive: The registered offering reform proposal • 32:55 – What to expect from the Regulation S-K modernization initiative • 35:30 – How management and audit committees should prioritize their focus

In a world defined by 'compound volatility,' the deal landscape has fundamentally shifted. Buyers are proceeding with more discipline as sellers are proceeding with caution in bringing assets to market. We unpack the latest in terms of deal activity and what it might signal for the year ahead. Plus, we explore how drivers of compound volatility (tariffs, interest rates, AI demands) are impacting diligence and how companies are navigating this complexity. Then we end by discussing how to create value through M&A and other key attributes of the most successful dealmakers.For more, go to https://kpmg.com/us/en/frv/podcasts.html.

California's 2026 climate reporting deadlines are fast approaching - June 30, 2026, for GHG reporting and January 1, 2026, for climate risk reporting. Companies in scope of SB 253 and SB 261 must act now. Learn how to prepare your organization, set boundaries and engage with assurance providers to ensure compliance. For more information on California's climate laws, register for our October 21 webcast at https://kpmg.com/us/en/frv/webcast/2025/california-climate-laws-the-draft-regulations.html and visit kpmg.com/us/CaliClimate for insights on staying ahead of the compliance curve.

In this fast-paced, movie-themed episode we turn OBBB's fine print into a red-carpet awards show - where KPMG Partners Matt Drucker from the Department of Professional Practice and Ashby Corum from Washington National Tax select the provisions most likely to impact cash taxes and month end close. Who gets the award for the provision most likely to move cash taxes right now? Or the award for the rule that seems like one thing until you take a second look? Tune in to find out! For the full episode visit: kpmg.com/us/FRVpodcasts

Explore the key steps and strategies for a smooth S-1 filing, from proactive communication to addressing common SEC comments. For more information on filing requirements, check out: https://kpmg.com/us/en/frv/reference-library/2025/us-issuers-public-offerings-filing-requirements.html

The California Air Resources Board (CARB) is in the process of developing regulations for greenhouse gas, GHG, emissions and climate-related financial risk reporting How can companies prepare for 2026 climate reporting without final regulations? Our specialists discuss the latest on CARB's process, key reporting challenges and actionable steps to comply with California's climate laws. Tune in and visit kpmg.com/us/CaliClimate for insights on staying ahead of the compliance curve.

Shari Mager, KPMG National Leader of Capital Markets Readiness, joins the podcast to discuss whether the IPO window is opening, how to time the market, and the importance of being prepared well in advance (12-24 months) before going public. Tune in for practical insights and tips for avoiding major surprises that could derail your IPO timeline. Learn more on our Capital Markets Readiness webpage.

In this episode, we break down the operational complexities of tariffs – how they work, how the landscape may be changing, and what companies can do to mitigate their exposure. Then, we cover the most frequently asked accounting questions related to tariffs and there are certainly no shortage of those! Tune in for essential insights to help you navigate the challenges and opportunities presented by tariffs. Or explore our Tariff Modeler Tool.