PwC's accounting podcast

AI infrastructure investment is accelerating as growing demand for data centers drives the need for expanded power generation, construction capacity, and critical equipment. We discuss the challenges companies face in bringing these projects online, including power availability, supply chain and workforce constraints, permitting, financing, and community considerations. We also explore how companies are adapting through new partnerships and delivery models and what these developments mean for business strategy, capital investment, and risk management.
Key topics and timestamps
3:40 — AI infrastructure investment and growing demand
7:18 — Power and supply chain constraints
14:46 — What it takes to build data centers
19:45 — New partnerships and delivery models
32:16 — Site selection and workforce challenges
39:39 — Community impacts and considerations
44:41 — Financing and investment risks
51:39 — What infrastructure constraints mean for businesses
Additional resources
For more, explore these related resources:
The full-stack data center orchestrator — A new control layer for the AI infrastructure boom
Global Data Centre Outlook 2026–50 — Where $31.6 trillion of capex flows in the era-defining AI build-out
Infrastructure resilience amid geopolitical shifts and AI growth (Podcast)
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About our guests
Matt Cardamone is a Principal with PwC Advisory and is part of the Capital Project & Infrastructure practice. He is a leader in assessing, designing, and implementation of delivery capabilities in capital intensive organizations, including leading a sector focus in data center delivery. He has worked across industries with clients focused on construction, capital project management, and operations. He has over 20 years of industry and consulting experience and advises companies on improving business objectives and financials. Prior to joining PwC, Matt worked as a construction manager on large scale construction projects.  and implementation of delivery capabilities in capital intensive organizations, including leading a sector focus in data center delivery. He has worked across industries with clients focused on construction, capital project management, and operations. He has over 20 years of industry and consulting experience and advises companies on improving business objectives and financials. Prior to joining PwC, Matt worked as a construction manager on large scale construction projects. 
Hugh Le is a Principal with PwC Advisory and is a part of the Energy and Utilities Strategy practice. He supports his clients in business transformations including business model reinvention, capital investment planning, and operating model design. Hugh has served clients across multiple sectors including power and utilities, energy, renewable development, digital infrastructure, and industrials. He has been serving the data center sector working with digital infrastructure, energy, and utility clients in solving power and energy related needs including grid interconnection, power market forecasting, and accelerating time-to-power solutions.
About our host 
Heather Horn is the PwC National Office Sustainability and Thought Leader, responsible for developing our communications strategy and conveying firm positions on accounting, financial reporting, and sustainability matters. In addition, she is part of PwC’s global sustainability leadership team, developing interpretive guidance and consulting with companies as they transition from voluntary to mandatory sustainability reporting. She is also the engaging host of PwC’s accounting and reporting weekly podcast and quarterly webcast series.
Transcripts
Transcripts available upon request for individuals who may need a disability-related accommodation. Please send requests to us_podcast@pwc.com.
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New leadership and strategic priorities are shaping the PCAOB's approach to audit oversight. We discuss updates to audit firm quality control requirements, developments in standard setting and AI in auditing, and efforts to modernize inspections—and what these changes could mean for companies, audit committees, and auditors.
5:50 – New PCAOB leadership and priorities
14:04 – PCAOB strategy and stakeholder engagement
17:30 – Standard setting—independence, fraud, and NOCLAR
22:48 – AI and technology in auditing
27:35 – Modernizing PCAOB inspections
Additional resources
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About our guest
Brian Croteau is the US Chief Auditor. He oversees the establishment and maintenance of PwC’s audit policies and practices, leads efforts to directly support PwC’s audit quality objectives, and plays a key role in the monitoring and assessment of audit quality. He also leads the firm’s efforts related to its relationship with the PCAOB, including supporting all aspects of the PCAOB’s inspection process. Brian currently serves as a member of the PCAOB’s Standards and Emerging Issues Advisory Group (SEIAG) and the SEIAG’s Emerging Issues in Auditing subcommittee. Prior to rejoining PwC, he served as the Deputy Chief Accountant of the Professional Practice Group within the Office of the Chief Accountant at the SEC where he played a key role in the SEC’s oversight of the activities of the PCAOB, managed the resolution of auditor independence issues and ethical matters, and monitored audit and independence standard setting internationally.
About our guest host
Diana Stoltzfus is a partner in PwC’s National Office who helps to shape PwC’s perspectives on regulatory matters, responses to rulemakings and policy development, and implementation related to significant new rules and regulations. She is also one of the firm’s technical experts on sustainability reporting. Prior to rejoining PwC, she served as the Deputy Chief Accountant of the Professional Practice Group within the Office of the Chief Accountant at the SEC.
Transcripts
Transcripts available upon request for individuals who may need a disability-related accommodation. Please send requests to us_podcast@pwc.com. 
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How are companies putting sustainability into practice to create business value? Nicole Vadori, Head of Enterprise Sustainability at TD Bank Group, shares her perspectives and experiences on integrating sustainability into business priorities, building stakeholder trust, and identifying risks and opportunities. Drawing on examples from her experience, we explore the role of sustainable finance, double materiality assessments, and sustainability capabilities in addressing emerging issues such as responsible AI.
Key topics and timestamps
1:27 — From corporate values to business value
6:11 — Building stakeholder trust through responsible business practices
9:30 — Aligning sustainability priorities with business strategy
12:03 — Using double materiality to identify risks and opportunities
14:12 — Putting sustainable finance into practice
167:11 — Applying sustainability capabilities to emerging risks, including responsible AI
Additional resources
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About our guest
Nicole Vadori is Vice President and Head of Enterprise Sustainability at TD Bank Group, where she focuses on integrating sustainability into the business to support growth and resilience. As a Professional Engineer, Nicole’s experience spans environmental strategy, sustainable finance, climate-related risk, and the transition to a lower-carbon economy. 
About our guest host
Diana Stoltzfus is a partner in PwC’s National Office who helps to shape PwC’s perspectives on regulatory matters, responses to rulemakings and policy development, and implementation related to significant new rules and regulations. She is also one of the firm’s technical experts on sustainability reporting. Prior to rejoining PwC, Diana was the Deputy Chief Accountant in the Office of the Chief Accountant (OCA) at the SEC where she led the activities of the OCA’s Professional Practices Group.
Transcripts
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While relatively few new accounting standards have been issued this year, the FASB has been busy, with several proposals expected before year end and other projects underway. We discuss key projects on the FASB's agenda, potential changes to US GAAP, and why companies should be paying attention during the development phase. We also explore how companies can get involved and provide feedback during the standard setting process.
Key topics and timestamps
2:24 – Cash equivalents, stablecoins, and disclosures
5:53 – Equity-linked instrument classification
10:58 – Equity method of accounting
15:52 – Debt modifications and extinguishments
22:06 – Goodwill impairment testing
25:21 – Fair value and contractual sale restrictions
26:00 – Transferable tax credits
27:34 – Business combinations and asset acquisitions
30:42 – Potential changes to the statement of cash flows
32:06 – Data infrastructure investments
33:16 – How companies can engage in FASB standard setting
Additional resources
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About our guests
Bret Dooley is a PwC National Office Deputy Chief Accountant who leads teams focused on the financial services sectors and accounting for financial instruments. He has over 25 years of experience in the financial services, banking, and capital markets industries. In his role, Bret focuses on emerging financial reporting issues related to financial instruments, developing interpretive guidance, and assisting clients in resolving complex accounting matters. 
Jay Seliber is a partner in PwC’s National office. He leverages over 35 years of experience to help clients with their most complex accounting matters, particularly in the areas of mergers and acquisitions, consolidation, divestitures, revenue recognition, investments, restructurings, impairments, stock compensation, earnings per share, and financing transactions.
About our guest host
Angela Fergason is PwC’s standard setting leader, managing PwC’s strategy for engaging in accounting standard setting activities. A partner in PwC’s National Office, Angela is an experienced consultant on technical accounting and financial reporting matters, specializing in revenue recognition, employee compensation, and emerging issues impacting the technology industry. 
Transcripts
Transcripts available upon request for individuals who may need a disability-related accommodation. Please send requests to us_podcast@pwc.com.
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Sustainability strategies are evolving as companies focus on protecting margins, building resilience, and identifying opportunities for growth. We discuss how companies can drive business value by embedding sustainability into business strategy, connecting sustainability initiatives to financial outcomes, and using data to guide business decisions.
Key topics and timestamps
1:31 — Embedding sustainability into business strategy
10:06 — Quantifying the financial impacts of sustainability risks and opportunities
14:19 — Climate risk, supply chain resilience, and business strategy
19:38 — Using sustainability information to inform business decisions
22:32 — AI’s sustainability impacts and responsible use
For more on sustainability and business strategy, check out our Sustainability News Brief.
Looking for the latest developments in sustainability reporting? Follow this podcast on your favorite podcast app and subscribe to our weekly newsletter to stay in the loop. 
About our guest
Lynne Baber is PwC’s Global Sustainability Leader. She works with the PwC Global Sustainability Leadership Team to deliver PwC’s ambition to be the leading business adviser on sustainability issues, grounded in PwC’s client-centric, business-first approach. She provides support and advice to the PwC network on how to integrate sustainability factors with the broader business to both protect and create value. As well as this strategic advisory role, Lynne is PwC's Global Corporate Sustainability Leader, advancing PwC's own sustainability actions and commitments.
About our host
Heather Horn is the PwC National Office Sustainability and Thought Leader, responsible for developing our communications strategy and conveying firm positions on accounting, financial reporting, and sustainability matters. In addition, she is part of PwC’s global sustainability leadership team, developing interpretive guidance and consulting with companies as they transition from voluntary to mandatory sustainability reporting. She is also the engaging host of PwC’s accounting and reporting weekly podcast and quarterly webcast series.
Transcripts
Transcripts available upon request for individuals who may need a disability-related accommodation. Please send requests to us_podcast@pwc.com. 
Did you enjoy this episode? Text us your thoughts and be sure to include the episode name.