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Mayer Hoffman McCann P.C. Executive Education Series Webinars

Webinar: Is Your Organization Ready for the New COSO Framework?

Featuring Guest Speaker Bob Hirth, COSO Chairman

In 1992, the Committee of Sponsoring Organizations of the Treadway Commission (COSO) released its Internal Control – Integrated Framework (the original framework). The original framework has gained broad acceptance and is widely used around the world. It is recognized as a leading framework for designing, implementing and conducting internal control and assessing the effectiveness of internal control.

In 2013, COSO published an updated framework which takes into consideration the dramatic changes in business and operations that have occurred in the twenty years since the original framework was published.

What you'll learn

During this course, Bob Hirth, Chairman of COSO, and James Comito of MHM’s Professional Standards Group, will cover:

  • Changes and enhancements that have been made to the new framework, including the formalization of fundamental concepts that were originally introduced.
  • Principles associated with the five COSO components in the updated framework.
  • Items that companies should consider when transitioning to the updated framework.


COSO Chair Bob Hirth, CPA
COSO Chair Bob Hirth was elected to a three-year term starting in June 2013. He has extensive experience in all of COSO's mission disciplines: enterprise risk management, internal control and fraud deterrence. He has worked on assignments and made presentations in over 15 countries, serving more than 50 organizations and working closely with board members, C-level executives, finance and accounting personnel and accounting firm partners and employees. Bob's career in accounting and finance stretches over 25 years. Most recently, he served as a Senior Managing Director of Protiviti, a global internal audit and business risk consulting firm. He is a recognized leader in the internal audit profession and was recently inducted into The American Hall of Distinguished Audit Practitioners.

James Comito, CPA
A member of MHM's Professional Standards Group, James has expertise in all aspects of revenue recognition, business combinations, impairment of goodwill and other intangible assets, accounting for stock-based compensation, accounting for equity and debt instruments and other accounting issues. Additionally, he has significant experience with a variety of other regulatory and corporate governance issues pertaining to publicly traded companies, including all aspects of internal control. In addition, James frequently speaks on accounting and auditing matters at various events for MHM.

James Comito


Contact us at webinars@cbizmhm.com. You can also follow the discussion using the hashtag #MHMwebinar on Twitter.


Archived Recording

Original air date:
January 16, 2014

View Recording