Innovation in the technology sector moves fast - and so do the accounting challenges that come with it. Accounting Update for Tech Companies 2026 is a two-day virtual CPE conference designed to ensure finance and accounting leaders stay current with the latest regulatory developments, reporting complexities, and operational trends impacting high-growth tech organizations.
Led by experts who work closely with SaaS, software, hardware, AI, and emerging-tech companies, this program focuses on the accounting issues that matter most: complex revenue models, stock compensation, digital transformation impacts on reporting, emerging SEC and PCAOB priorities, and practical examples of how peer companies are navigating new requirements. Stay informed, identify risks early, and ensure your team is fully prepared for what’s ahead.
Learning Objectives:
- Understand the most impactful accounting updates affecting technology companies in 2026 and beyond
- Assess how evolving revenue models and stock-based compensation policies influence reporting and compliance
- Strengthen your ability to anticipate and respond to accounting implications of tech-driven business changes
CPE: Earn up to 16 credits
Agenda
Agenda: DAY 1
8:45-10:20 Recent Accounting Trends for Tech Companies
- Recently Issued and newly proposed Accounting Standard Updates (ASU)
- Key elements of proposed ASUs and how they may impact your company
- Practice Issues related to acquisitions, leases, cash flow statement, segments and financial instruments
10:20-10:35 Break
10:35-12:15 Software and Technology Revenue Recognition Issues (Part 1)
- Establishing Contract Existence
- Judgement Area: Contract Approval - Cutoff
- Trial Periods - Performance Obligations
- Auto Renewals - Contract Existence
- Contract Combination Scenarios
- Termination Concepts
- Downstream Impacts of Termination Clauses
- Identifying Promises in the Contract
- Immaterial Promises
- Distinct in the Context of a Contract
- Customer Options
- Determining Value of a Material Right
- Identifying Components of Transaction Price
- Inclusion of Consideration
12:15-1:00 Lunch Break
1:00-2:40 Software and Technology Revenue Recognition Issues (Part 2)
- How to Estimate Variable Consideration
- Constraint of Variable Consideration
- Consideration Paid to a Customer
- Incremental Right vs. Variable Consideration
- Customer Options vs. Variable Consideration
- Estimating Standalone Selling Price: Various Approaches
- Professional Services: Time and Materials Billing vs. Fixed Fee
- Contract Modifications
- Usage-Based Fees
- Consistent Pricing
- Tiered Pricing
- Minimum Commitment
- Licensing of Intellectual Property
- Conversion Rights
- Principal vs. Agent
2:40-2:55 Break
2:55-4:15 Tax Update
- One Big Beautiful Bill Acy (OBBBA)
- Path to Passage
- What's Next
- How does it impact your business and industry
Agenda: DAY 2
8:45-10:15 SOX & Internal Controls Update
- Risk assessment refresh
- Significant transactions and events
- SOX modernization and optimization
- Information used in controls
- Deficiencies & severity assessment
10:15-10:20 Break
10:20-11:50 SEC Update
- Rulemaking and other SEC activity
- SEC staff comments and reminders
- Current focus areas of the SEC
- Practice issues that may affect financial reporting
- Frequent areas of comment
11:50-11:55 Break
11:55-1:10 Share-Based Payment Accounting Update
- Scope
- Classification
- Recognition
- Case studies and examples
1:10-1:40 Lunch Break
1:40-3:00 AI Automation Update
3:00-3:10 Break
3:10-4:40 FASB Activity Update
Speakers
Brian Aubuchon, Riveron, Managing Director
Dom Mills, Grant Thornton, Partner - Technology Industry
Cindy Williams, Grant Thornton, Managing Director, SEC Regulatory Matters
Jeffrey Kummer, Deloitte, Director of Tax Policy
Rich Daisley, RSM, Senior Manager - Accounting Standards
Kimberly Knapp, Ernst & Young, Senior Manager - Technical Accounting Group
Abby Cohen, Deloitte, Senior Manager
Mujina Masumba, Deloitte, Senior Manager
Aleks Zabreyko, Connor Group, Partner
Natasha Khegay, Riveron, Technical Accounting Director
Shamika Ratwatte, Riveron, Director - Technical Accounting
Angela Liu, GAAPSaavy
Who Should Attend
- CFOs (and their staff)
- Controllers
- VPs of Finance
- Financial Managers
- Internal Auditors
- Tax Accountants
- Treasury Staff
- Accountants in Industry
- Internal Control/SOX personnel
- Consultants
- Public Accountants
- Educators
