In a Time of Change, The 25th SEC “Hot Topics” Conference Gives Insights and Perspectives to Professionals and Policymakers | College of Business and Economics at CSUF (in-a-time-of-change-the-25th-sec-hot-topics-conference-gives-insights-and-perspectives-to-professionals-and-policymakers)

For the past 25 years, Orange County accounting professionals, policymakers and academics have gathered for the annual Securities and Exchange Commission (SEC) “Hot Topics” Conference organized by the Center for Corporate Reporting and Governance (CCRG) in Cal State Fullerton’s College of Business and Economics.

The tradition continued Sept. 25, with a sold-out crowd at the 25th conference in Irvine. The program featured keynote Jim Moloney, Director of the SEC’s Division of Corporation Finance. Lauren Assaf-Holmes, Assistant General Counsel at Chipotle Mexican Grill Inc., moderated the session.

Moloney discussed developments such as the SEC’s proposal to allow public companies to elect semiannual reporting in lieu of quarterly reporting, as well as the growing use of artificial intelligence. The SEC proposal, issued May 5, would allow eligible public companies to file only two reports annually.

A panel on regulatory changes included Jeff Cohn of Connect Biopharma, Gabriel Eckstein, Associate Director of the SEC’s Disclosure Review Program; Brian Lane, Partner at Gibson Dunn and former Director of the SEC’s Division of Corporation Finance; and Matthew Wajner, Chief Financial Officer of First American Financial Corp. Paula Hamric, SEC Practice Principal at BDO, moderated.

Audience polling during the conference provided insights into industry trends, including sources for SEC updates, with third-party media the most common; regulation challenges; and the SEC’s focus on materiality – information that investors would use in making investment and voting decisions.

Later in the day, a discussion on the uses, risks and governance of AI featured Vikram Bhandari, Chief Technology and Innovation Officer at Riveron; Jesus Gonzalez, Intangible Assets Global Co-Leader at Aon; Brent Wilner, Regional Director and Associate Director of the Division of Enforcement at the SEC’s Los Angeles Regional Office; and Dean Yoost, author of Boardroom Perspectives: The Challenges and Risks With Generative AI. Amy Rojik, Managing Principal at BDO, moderated.

The conference also included an update on Financial Accounting Standards Board (FASB) matters led by Nellie Debbeler, Deputy Technical Director at FASB, and moderated by Graham Dyer, Partner and Chief Accountant at Grant Thornton.

“Each year, the SEC conference is a unique opportunity for the Orange County professional community to network, understand how their field is being transformed, hear from the best-of-the-best, and gain continuing education credits at the same time,” said Vivek Mande, Director of the School of Accountancy and Director of CCRG. “2026 was no different except that it was bigger and better than ever before. And this speaks so strongly to the rising caliber and stature of our accounting program at CSUF.”

For more on CCRG events, including the recent Haskell & White Corporate Reporting and Governance Academic Conference, read more articles on corporate reporting.