KPMG Financial Reporting podcast

SEC rulemaking: An insider's view 24.06.2026 38min

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

Insurance Insights - Springing into NAIC regulatory changes 13.05.2026 31min

Explore the NAIC's focus on AI governance, IMR and updates to RBC for insurers. 00:20 - Shaping the future: NAIC's 2026 strategic priorities 04:15 - The new rules of accounting: IMR and hedging derivatives 14:15 - Capital under the microscope: CLOs and RBCs 19:40 - Actuarial frontiers: Navigating VM-22 updates 21:20 - Regulating the tech era: AI governance and vendor oversight 29:15 - Final takeaways: Preparing for regulatory change

Derivatives and hedging, by analogy 20.04.2026 33min

What if we told you that you've been using derivatives and hedging your whole life? Agreeing to buy concert tickets for a show six months away? That's a derivative. Putting a deposit down on a new car? Also a derivative. In this episode of our By Analogy series, we argue that nearly every forward-looking decision you make is a derivative in its purest form, a bet where the payoff depends on something else in the future. Plus, we'll show you how the logic you might use to hedge a risky dinner order is the same logic CFOs use to manage billions of dollars in risk. Join host Nick Tricarichi and KPMG partners, Patrick Garguilo and Mahesh Narayanasami, as they break down these intimidating financial tools using simple, everyday analogies.

Exit ready - The portfolio company playbook 07.04.2026 32min

In this episode, host Nick Tricarichi is joined by KPMG Partner Nick Burgmeier. Together, they provide a strategic playbook for financial leaders, deconstructing the portfolio company lifecycle and revealing how to make the critical accounting choices that pave the way for a smooth and valuable exit, whether it's an IPO, a strategic sale or a continuation fund.

TSR - Regulation nation: The practical reality of reporting 25.02.2026 35min

In this episode of The Sustainability Report, KPMG professionals Louise Santacruz and Bryce Ehrhardt shift the conversation around sustainability regulations from what the rules say to what it takes to put them into practice. They're joined by Savannah Wilson, Senior Manager, ESG Regulatory Reporting at The Estee Lauder Companies, and Kenny Green, Sustainability Controller at Booking Holdings, for a grounded look at how two global organizations are building - and stress testingn - their sustainability reporting programs. Together, the group examines the real-world work behind managing overlapping frameworks like CSRD, ISSB and California's climate laws - the move from voluntary reporting to data that can stand up to regulatory scrutiny - and what it takes to design processes that can scale across jurisdictions. They also explore the mindset shift required to turn regulatory pressure into smarter systems, shared infrastructure and reporting models that serve more than one purpose. If you're trying to untangle evolving global requirements or looking for practical ways to move your organization from simply complying with to meaningfully operationalizing sustainability reporting, this conversation offers clear perspective - and a path forward.

Insurance Insights: NAIC 2025 Fall Meeting Update 04.02.2026 34min

KPMG professionals Sean Egan and Olga Roberts provide a technical deep-dive into the pivotal outcomes of the NAIC Fall 2025 Meeting and their immediate implications for the insurance industry. As regulators continue their focus on transparency and solvency, this discussion serves as a critical guide for financial reporting professionals navigating the latest statutory accounting shifts.

The Bottom Line: TSR - I can see clearly now: EU reporting in the US 26.01.2026 3min

Get the key insights on the CSRD and ESRS post-Omnibus changes in just minutes. The Bottom Line is a quick summary for when you need to stay informed on the fly.

TSR - I can see clearly now: EU reporting in the US 23.01.2026 33min

Late 2025 brought long-awaited clarity to the EU regulatory landscape, empowering companies to move forward with confidence. In this episode of The Sustainability Report, we break down the two landmark updates: the EU agreement on amendments to the Corporate Sustainability Reporting Directive (CSRD) and the newly proposed simplified European Sustainability Reporting Standards (ESRS). Tune in as we explore the strategic implications of these changes, including why it's crucial to re-evaluate your CSRD scoping assessment and how to approach the ESRS simplifications. We also discuss CSRD compliance in the broader context of overall sustainability reporting and strategy journeys. For more information on EU sustainability reporting, visit https://kpmg.com/us/en/frv/reference-library/2025/sustainability-reporting-eu.html

Bottom Line: The deal is done - now comes SEC reporting 10.12.2025 3min

Getting a deal to the finish line is a monumental task. But what few appreciate is that navigating the SEC's post-acquisition reporting rules can be just as complex. The path forward is filled with hidden tripwires that can impact future capital raises and strategic plans. We simplify the disclosure game with former SEC veteran, Melissa Rocha. We break down the essential requirements that every acquirer must face and reveal the secrets to the all-important waiver process - sharing what it truly takes to build a winning argument with the staff. Then, we discuss the often-overlooked traps, including how a future offering can completely change your compliance timeline. The Bottom Line is a quick summary for when you need to stay informed on the fly. For more, go to https://kpmg.com/us/en/frv/podcasts.html.

The deal is done - now comes SEC reporting 09.12.2025 35min

Getting a deal to the finish line is a monumental task. But what few appreciate is that navigating the SEC's post-acquisition reporting rules can be just as complex. The path forward is filled with hidden tripwires that can impact future capital raises and strategic plans. We simplify the disclosure game with former SEC veteran, Melissa Rocha. We break down the essential requirements that every acquirer must face and reveal the secrets to the all-important waiver process - sharing what it truly takes to build a winning argument with the staff. Then, we discuss the often-overlooked traps, including how a future offering can completely change your compliance timeline. For more, go to https://kpmg.com/us/en/frv/podcasts.html.

Inside one of the world's most ethical companies 24.11.2025 42min

How does a global tech giant with over 350,000 employees build and maintain an award-winning ethical culture? Fresh off being named one of the 'World's Most Ethical Companies' by Ethisphere, two of Cognizant's executives are pulling back the curtain. In this episode, we sit down with John Brennan, Chief Audit Executive, and Marc Levin, Chief Ethics and Compliance Officer, to uncover the secrets behind their success - including how they're navigating the ethical challenges of AI, shifting geopolitical landscapes, and an ever-changing regulatory environment. For more, go to https://kpmg.com/us/en/frv/podcasts.html.

The Bottom Line: Is the M&A market ready for liftoff? 13.11.2025 3min

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. The Bottom Line is a quick summary for when you need to stay informed on the fly.

Is the M&A market ready for liftoff? 11.11.2025 38min

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.

The Bottom Line: TSR - Countdown to Cali 14.10.2025 3min

Get the key insights on California's 2026 climate reporting deadlines in just minutes. The Bottom Line is a quick summary for when you need to stay informed on the fly.

The Sustainability Report - Countdown to Cali 08.10.2025 27min

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.

The One Big Beautiful Awards Show 26.09.2025 36min

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!

The Bottom Line: The One Big Beautiful Awards Show 25.09.2025 3min

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

Inside the S-1, From filing to effectiveness 15.08.2025 41min

What really goes into filing a Form S-1, and what can go wrong if you don't plan ahead? In this episode, former SEC veteran Melissa Rocha joins us to unpack the S-1 review process, share common pitfalls that derail IPO timelines, and offer practical tips for engaging with the SEC staff. Whether you're heading toward an IPO or just want to understand how the process really works, this episode is packed with insights you won't want to miss. 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 Bottom Line: Inside the S-1 - From filing to effectiveness 14.08.2025 3min

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 Bottom Line: TSR - Going back to Cali 30.07.2025 4min

The Sustainability Report: We continue our California climate reporting journey with the latest news and insights. 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.