Speakers at the Conference discussed investor protection, the independence of standard-setters, and convergence of U.S. and international accounting and auditing standards. Other areas of focus included standard-setter priorities and the accounting and auditing challenges generated by economic conditions, particularly related to disclosures, off-balance sheet transactions, and the use of judgment and estimates. The speakers included representatives of the SEC, FASB, IASB, AICPA, and PCAOB.