Financial professionals and public companies should stay current on recent SEC and PCAOB standards to ensure compliance, improve disclosures, and strengthen audit quality. John Fleming, Kaplan Financial Education discussion leader, explains the SEC’s pay-versus-performance, cybersecurity and clawback rules, staff guidance on materiality, and top comment-letter trends. He also reviews PCAOB standards—covering audit evidence, analytical procedures, confirmations, and quality-control requirements.