Speech by SEC Staff: Remarks Before the 2006 AICPA National Conference on Current SEC and PCAOB Developments

Timothy S. Kviz

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Accounting Theory and Financial Reporting Auditing, Earnings Management, Governance Risk Management in Financial Firms

Abstract

Good afternoon. As someone that focuses on financial instruments, it's my pleasure to speak with you today about a topic that is near to my heart — Statement 1331. Despite the fact that Statement 133 has been in place for over five years, hedge accounting continues to be a significant source of formal and no-name inquiries, is a contributing factor for a significant number of restatements, and it generates a large number of articles in the press. Various aspects of Statement 133 have been discussed at this conference since the issuance of the Standard. Today, I'm going to share some views with you on the application of Statement 133; in particular, a number of issues related to hedge effectiveness that we continue to see.

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