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ARTICLE · 05 MARCH 2026

What 2026 Will Demand From Finance Leaders

Riveron
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As finance leaders look to the year ahead, the tone from regulators continues to evolve and emphasize pragmatism, fundamentals...

United StatesAccounting and Audit
Patrick Garrett
Patrick Garrett
Lara Long
Lara Long
Valerie Flanigan
Valerie Flanigan
Kayla Mayfield
Kayla Mayfield

As finance leaders look to the year ahead, the tone from regulators continues to evolve and emphasize pragmatism, fundamentals, and decision-useful information without lowering the bar on financial reporting and audit quality. Effective finance and accounting teams will have to navigate a variety of critical matters as stakeholder expectations rise, regulations evolve, and transactions become more complex. 

"What stood out was not one overwhelming issue, but the reality that companies are being asked to absorb multiple layers of change at the same time."

In December 2025, accounting, finance, and reporting leaders convened in Washington, DC for the AICPA and CIMA Conference on Current SEC and PCAOB Developments, a three-day forum widely regarded as a bellwether for regulatory priorities and emerging trends shaping the profession. The conference offered a timely view into the direction of US capital markets regulation, audit oversight, and accounting standard

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