<p><span>Thank you, Julia [Penny]</span><span> for that introduction. And thank you to the ICAEW for inviting me to share some thoughts on corporate accounting standards in a global context, particularly between the United States and the United Kingdom. New York and London have been top destinations for corporate issuers to raise capital, and one significant factor has been high-quality financial reporting requirements for companies listed in those jurisdictions. My remarks reflect solely my views as an individual Commissioner of the U.S. Se...