Did you enjoy this episode? Text us your thoughts and be sure to include the episode name.

A video of this podcast is available on YouTube, Spotify, or PwC’s website at viewpoint.pwc.com

We continue our video podcast miniseries focused on SEC reporting, helping you stay current on the evolving SEC landscape while taking a “back to basics” look at key reporting areas.

In today’s episode, we discuss Form 8-K, a critical SEC filing that ensures timely disclosure of significant corporate events. While foundational in nature, Form 8-K reporting involves a range of complex triggers and tight deadlines. We explore the fundamentals and hot topics shaping today’s Form 8-K reporting environment—including cybersecurity disclosure requirements, materiality assessments, and frequent challenges.

In this episode, we discuss:

• 0:57 – Overview of Form 8-K reporting requirements
• 4:13 – Cybersecurity incident triggers and reporting requirements
• 7:58 – Key reminders and insights into frequent questions and common pitfalls, including:
  • 15:05 –Acquisitions, dispositions, restructurings, and impairments
  • 21:40 – Corporate governance-related activities
  • 22:55 – Change in auditor
  • 25:21 – Material contracts
  • 27:04 – Change in segments

In case you missed it – check out the other episodes in this video podcast miniseries:

• Inside SEC reporting: Capital formation
• Inside SEC reporting: Acquisitions and divestitures
• Inside SEC reporting: Pro forma financial information

Be sure to follow this podcast on your favorite podcast app and subscribe to our weekly newsletter for the latest thought leadership.

About our guests

Raquel Fox is co-head of Skadden's SEC Reporting and Compliance practice and the head of the firm's U.S. ESG practice. She concentrates her practice in the areas of capital markets, M&A, corporate governance, and general corporate and securities matters, advising clients on the full range of SEC reporting and compliance requirements.

Kevin Vaughn is a PwC National Office partner specializing in SEC reporting matters. He leverages his extensive experience to support PwC public company and pre-IPO clients on accounting and SEC reporting matters. Prior to joining PwC in 2023, he spent over 18 years at the SEC, most recently serving on the leadership team in the SEC’s Office of the Chief Accountant where he focused on technical accounting consultations, SEC rulemakings, and standard setting matters.

About our guest host
Kyle Moffatt is PwC’s Professional Practice leader, leading a team responsible for working with standard setters and regulators as well as delivering brand-defining thought leadership and educational materials. He also consults with engagement teams and audit clients on SEC reporting matters. Before PwC, he spent almost 20 years with the SEC, most recently as Chief Accountant and Disclosure Program Director in the Division of Corporation Finance.

Transcripts available upon request for individuals who may need a disability-related accommodation.

Did you enjoy this episode? Text us your thoughts and be sure to include the episode name.

A video of this podcast is available on YouTube, Spotify, or PwC’s website at viewpoint.pwc.com

We're excited to share another video edition of our podcast on sustainability reporting—watch along as our sustainability specialists dive into the latest developments.

As sustainability reporting evolves, the GHG Protocol is undergoing its first major update in over a decade. In this episode, we break down the proposed revisions to the Corporate Standard, Scope 2 Guidance, and Scope 3 Standard—highlighting what changes are being considered, why they matter, and how they could impact future reporting frameworks.

In this episode, we discuss:

• 2:26 – The significance of the GHG Protocol and the recent overhaul to its governance and standard setting process
• 8:58 – Key focus areas of the four technical working groups (Corporate, Scope 2, Scope 3, Market Instruments)
• 14:20 – Debates as to the starting point of emissions reporting: organizational boundaries
• 20:17 – Scope 3 reporting and integration into the Corporate Standard
• 24:53 – Complex judgments in reporting scope 3, category 15 (Investments): Financed emissions
• 28:41 – Scope 2 methodology updates: market-based versus location-based emissions
• 39:08 – New questions about market instruments and project-based actions
• 44:33 – Timeline for proposed updates and what stakeholders should do now

Looking for more on GHG emissions reporting?

• Watch or listen in to our recent video podcasts on GHG reporting, Sustainability now: GHG measurement made manageable and Sustainability now: GHG reporting questions answered
• Check out our GHG podcast miniseries, Talking GHG, along with other Sustainability now episodes
• Read chapter 7 of PwC’s Sustainability reporting guide, Greenhouse gas emissions reporting
• Follow our series and subscribe to our weekly newsletter to stay in the loop

Guest: Marcin Olewinski - PwC Assurance practice partner

Host: Heather Horn - PwC National Office Sustainability and Thought Leader

Transcripts available upon request for individuals who may need a disability-related accommodation. Please send requests to us_podcast@pwc.com

Did you enjoy this episode? Text us your thoughts and be sure to include the episode name.

A video of this podcast is available on YouTube, Spotify, or PwC’s website at viewpoint.pwc.com

We continue our video podcast miniseries focused on SEC reporting, helping you stay current on the evolving SEC landscape while taking a “back to basics” look at key reporting areas.

In today’s episode, we discuss pro forma financial information. We break down when and why pro formas are required under SEC rules, and we discuss key considerations on preparation and presentation; we also share common pitfalls. Whether you’re dealing with an acquisition, divestiture, or capital raise, this episode brings you key insights to help you navigate the requirements for pro forma financial information.

In this episode, we discuss:

• 1:40 – Types of transactions that typically require SEC pro forma financial information
• 7:02 – “Significance” and when it triggers pro forma reporting requirements
• 10:22 – Types of filings in which pro forma financial information may be included
• 11:52 – Pro forma financial information reporting requirements
  • 12:18 – Reporting periods required
  • 15:30 – Form and content of reporting
  • 24:10 – Types of pro forma adjustments (i.e., transaction accounting, autonomous entity adjustment, management adjustment)
  • 36:06 – Prohibitions on the presentation of pro forma financial information
  • 38:25 – Other reminders, including treatment of multiple transactions and tax effects

In case you missed it – check out the other episodes in this video podcast miniseries:

• Inside SEC reporting: Capital formation
• Inside SEC reporting: Acquisitions and divestitures

Be sure to follow this podcast on your favorite podcast app and subscribe to our weekly newsletter for the latest thought leadership.

About our guest

Scott Feely is a partner in PwC’s National Office. He has over 30 years of experience supporting clients as they address the SEC and financial reporting implications of their capital markets and merger and acquisition-related activities.

About our guest host

Kyle Moffatt is PwC’s Professional Practice leader, leading a team responsible for working with standard setters and regulators as well as delivering brand-defining thought leadership and educational materials. He also consults with engagement teams and audit clients on SEC reporting matters. Before PwC, Kyle spent almost 20 years with the SEC, most recently as Chief Accountant and Disclosure Program Director in the Division of Corporation Finance.

Transcripts available upon request for individuals who may need a disability-related accommodation. Please send requests to us_podcast@pwc.com