On-Demand   SEC Institute MP3 Seminar
  Also Available in:  On-Demand SECI On-Demand OHB

Second Annual Form 10-K Tune-Up

Recorded on: Jan. 7, 2016
Running Time: 01:04:05

CPE credit (NASBA QAS Self-Study) is available by completing and passing the program’s CPE Review & Exam.

As you draft your annual report on Form 10-K it is always a challenge to be sure that you deal effectively with new and emerging issues and the ever-evolving focus areas of the SEC. Join our workshop leaders Carol A. Stacey and George M. Wilson, both Directors at PLI’s SEC Institute Division, as they review the key issues to address in this year’s Form 10-K.


Topics addressed will include:

  • SEC staff focus areas for fiscal 2015 10-Ks
  • Early tips from the Disclosure Effectiveness Initiative
  • Example disclosures in key areas such as known trends
  • Cybersecurity disclosures
  • Critical accounting estimates
  • Frequent SEC comment areas
  • SAB 74 disclosure of the future impact of recently issued accounting standards
  • PCOAB Auditing Standard No. 18 Related Parties – impacts on registrants 

Attendees Will Learn To:

  • List the significant new and emerging issues affecting preparation and review of Form 10-K this year-end.
  • Recall the recurring issues that have affected preparation and review of Form 10-K over the last several years and continue to affect the current year.
  • Enumerate the current SEC Staff focus areas related to Form 10-K.

 

Credits:

1 CPE

Field of Study:

Accounting

CPE Program Level:

Overview

Intended Audience:

SEC reporting professionals, including those involved in the preparation of financial statements, partners of public accounting firms and their staff, lawyers and corporate legal staff, investor relations professionals, and others involved in preparation or review of the financial statements.

Prerequisites:

Understanding of Form 10-K.

Advance Preparation:

None

Instructional Method:

QAS Self-Study

Updated:

February 2016

Expiration Date:

One year after original registration date. Per NASBA Standard 8 – 06, the expiration date for this individual course can be no longer than one year from the date of purchase or enrollment.

Credit:

This learning activity is designed to meet requirements established by "NASBA Standard No. 8: Self Study Programs." To earn credit, an attendee must attain a score that is at least 70% correct (4 out of 5 correct answers) on the Final Exam. To access the Final Exam, click the "Request Credit" link at the top right of the webcast screen. Select CPE-NASBA from among the credit types for which you are applying. A prompt will appear that will invite the registrant to complete the Review and Final Exam for credit. The Review questions and Final Exam questions will appear in separate screens which may remain open during the program. Upon successful completion of the Final Exam, a CPE certificate will be emailed to your email address on record. The certificate will arrive from "PLI Certificates." Please add plicredits@pli.edu to your safe senders list.

NASBA logo

Practising Law Institute is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: nasbaregistry.org

For more information regarding administrative policies such as complaints and refunds, please contact Andrew Ottiger at aottiger@pli.edu.

Speaker(s)
Carol A Stacey, MSA, CPA ~ Director, SEC Institute, a Division of PLI
George M Wilson, MBA, CPA ~ Director, SEC Institute, a Division of PLI
General credit information about this format appears below. For credit information specific to this program, please choose your jurisdiction(s) in the Credit Information box on the right-hand side of this page.

SEC Institute’s live and on-demand webcasts are single-user license products intended for an individual registrant only. Credit will be issued only to the individual registered.


U.S. MCLE States

Alabama:  SEC Institute’s MP3 audio segments qualify as “online” credit. Attorneys are limited to 6 credits of online programs per reporting period.

Alaska:  All SEC Institute products can fulfill Alaska’s CLE requirements. There is no limit to the number of credits an attorney can earn via SEC Institute products.

Arizona:  SEC Institute’s MP3 audio segments qualify as “interactive CLE” credit. There is no limit to the number of credits an attorney can earn via interactive CLE programs.

Arkansas:  SEC Institute’s MP3 audio segments are not approved for Arkansas CLE credit.

California:  SEC Institute’s MP3 audio segments qualify as “participatory” credit. There is no limit to the number of credits an attorney can earn via participatory programs.

Colorado:  All SEC Institute products can fulfill Colorado’s CLE requirements. There is no limit to the number of credits an attorney can earn via SEC Institute products.

Connecticut: Effective January 1, 2017, all SEC Institute products can fulfill Connecticut’s CLE requirements. There is no limit to the number of credits an attorney can earn via SEC Institute products.

Delaware:  SEC Institute’s MP3 audio segments qualify as “eCLE” credit. Attorneys are limited to 12 credits of eCLE per reporting period, no more than 6 of which may be audio-only.

Florida:  All SEC Institute products can fulfill Florida’s CLE requirements. There is no limit to the number of credits an attorney can earn via SEC Institute products.

Georgia:  SEC Institute’s MP3 audio segments qualify as “in-house” credit. Attorneys are limited to 6 in-house credits per reporting period.

Hawaii:  All SEC Institute products can fulfill Hawaii’s CLE requirements. There is no limit to the number of credits an attorney can earn via SEC Institute products.

Idaho:  SEC Institute’s MP3 audio segments qualify as “self-study” credit. Attorneys are limited to 15 credits of self-study per reporting period.

Illinois:  All SEC Institute products can fulfill Illinois' CLE requirements for experienced attorneys. There is no limit to the number of credits an attorney can earn via SEC Institute products.

Indiana:  SEC Institute’s MP3 audio segments do not qualify for credit.

Iowa:  SEC Institute’s MP3 audio segments qualify as “unmoderated” credit. Attorneys are limited to 6 credits of unmoderated programs per reporting period.

Kansas:  SEC Institute’s MP3 audio segments qualify as “prerecorded” credit. Attorneys are limited to 6 credits of prerecorded programs per reporting period.

Kentucky:  SEC Institute’s MP3 audio segments qualify as “non-live” credit. Attorneys are limited to 6 non-live credits per reporting period.

Louisiana:  SEC Institute’s MP3 audio segments qualify as “self-study” credit. Attorneys are limited to 4 credits of self-study per reporting period.

Maine:  SEC Institute’s MP3 audio segments qualify as “self-study” credit. Attorneys are limited to 5.5 credits of self-study per reporting period.

Minnesota:  SEC Institute’s MP3 audio segments qualify as “on-demand” credit. Attorneys are limited to 15 on-demand credits per reporting period.

Mississippi:  SEC Institute’s MP3 audio segments qualify as “distance learning” credit. Attorneys are limited to 6 credits of distance learning per reporting period.

Missouri:  SEC Institute’s MP3 audio segments qualify as “self-study” credit. Attorneys are limited to 6 credits of self-study per reporting period.

Montana:  SEC Institute’s MP3 audio segments qualify as “self-study” credit. Attorneys are limited to 5 credits of self-study per reporting period.

Nebraska:  SEC Institute’s MP3 audio segments qualify as “computer-based learning” credit. Attorneys are limited to 5 credits of computer-based learning per reporting period.

Nevada:  SEC Institute’s MP3 audio segments qualify as “self-study” credit. There is no limit to the number of credits an attorney can earn via self-study programs.

New Hampshire:  SEC Institute’s MP3 audio segments qualify as “self-study” credit. Attorneys are limited to 6 credits of self-study per reporting period.

New Jersey:  SEC Institute’s MP3 audio segments qualify as “alternative verifiable learning formats” credit. Attorneys are limited to 12 credits of alternative verifiable learning formats per reporting period.

New Mexico:  SEC Institute’s MP3 audio segments qualify as “self-study” credit. Attorneys are limited to 4 credits of self-study per reporting period.

New York

Experienced Attorneys:  All SEC Institute products can fulfill New York’s CLE requirements for experienced attorneys. There is no limit to the number of credits an attorney can earn via SEC Institute products.

Newly Admitted Attorneys:  SEC Institute’s transitional MP3 audio segments can be used to fulfill the requirements for New York newly admitted attorneys. Only professional practice and law practice management credits may be earned via transitional MP3 audio segments. Ethics and skills credits may not be earned via MP3 audio segments.

North Carolina:  SEC Institute’s MP3 audio segments qualify as “online” credit. Attorneys are limited to 6 credits of online programs per reporting period.

North Dakota:  SEC Institute’s MP3 audio segments qualify as “self-study” credit. Attorneys are limited to 15 credits of self-study per reporting period.

Ohio:  SEC Institute’s MP3 audio segments qualify as “self-study” credit. Attorneys are limited to 12 credits of self-study per reporting period.

Oklahoma:  SEC Institute’s MP3 audio segments qualify as “online, on-demand” credit. Attorneys are limited to 6 credits of online, on-demand programs per reporting period.

Oregon:  All SEC Institute products can fulfill Oregon’s CLE requirements. There is no limit to the number of credits an attorney can earn via SEC Institute products.

Pennsylvania:  SEC Institute’s MP3 audio segments qualify as “distance learning” credit. Attorneys are limited to 6 credits of distance learning per reporting period.

Puerto Rico:  SEC Institute’s MP3 audio segments qualify as “non-traditional” credit. Attorneys are limited to 8 credits of non-traditional programs per reporting period.

Rhode Island:  SEC Institute’s MP3 audio segments qualify as “on-demand” credit. Attorneys are limited to 3 on-demand credits per reporting period.

South Carolina:  SEC Institute’s MP3 audio segments qualify as “alternatively delivered” credit. Attorneys are limited to 6 credits of alternatively delivered programs per reporting period.

Tennessee:  SEC Institute’s MP3 audio segments qualify as “distance learning” credit. Attorneys are limited to 8 credits of distance learning per reporting period.

Texas:  All SEC Institute products can fulfill Texas’ CLE requirements. There is no limit to the number of credits an attorney can earn via SEC Institute products.

Utah:  SEC Institute’s MP3 audio segments qualify as “self-study” credit. Attorneys are limited to 12 credits of self-study per reporting period.

Vermont:  SEC Institute’s MP3 audio segments qualify as “self-study” credit. Attorneys are limited to 10 credits of self-study per reporting period.

Virgin Islands:  All SEC Institute products can fulfill the Virgin Islands’ CLE requirements. There is no limit to the number of credits an attorney can earn via SEC Institute products.

Virginia:  SEC Institute’s MP3 audio segments qualify as “pre-recorded” credit. Attorneys are limited to 8 credits of pre-recorded programs per reporting period.

Washington:  SEC Institute’s MP3 audio segments qualify as “A/V” credit. Attorneys are limited to 22.5 credits of A/V programs per reporting period.

West Virginia:  SEC Institute’s MP3 audio segments qualify as “online” credit. Attorneys are limited to 12 credits of online instruction per reporting period.

Wisconsin:  SEC Institute’s MP3 audio segments qualify as “repeated, on-demand” credit. Attorneys are limited to 10 credits of repeated, on-demand programs per reporting period. No ethics credits can be earned via MP3 audio segments.

Wyoming:  SEC Institute’s MP3 audio segments qualify as “self-study” credit. Attorneys are limited to 6 credits of self-study per reporting period.


CPD Jurisdictions

British Columbia (CPD-BC):  SEC Institute’s MP3 audio segments are not eligible for CPD-BC credit unless viewed with at least one other attorney or an articled student. In this case, the credit must be recorded as a “study group.”

Ontario (CPD-ON):  SEC Institute’s MP3 audio segments qualify as “recorded” credit. If viewed without a colleague, attorneys are limited to 6 credits of recorded programs per year. If viewed with at least one colleague, there is no limit to the number of credits that can be earned via recorded programs.

Quebec (CPD-QC):  SEC Institute’s MP3 audio segments can fulfill Quebec’s CPD requirements.

Hong Kong (CPD-HK):  SEC Institute’s MP3 audio segments are not approved for CPD-HK credit.

United Kingdom (CPD-UK):  SEC Institute’s MP3 audio segments can fulfill the United Kingdom’s CPD requirements.


Other Credit Types

CPE Credit (NASBA):  SEC Institute’s MP3 audio segments qualify as “QAS Self-Study” credit.

IRS Continuing Education (IRS-CE):  SEC Institute’s MP3 audio segments may fulfill IRS-CE requirements. To request IRS-CE credit, please notify PLI at cleadministrator@pli.edu of your request and include your Preparer Tax Identification Number (PTIN).

Certified Fraud Examiner CPE:  SEC Institute’s MP3 audio segments may fulfill Certified Fraud Examiner CPE requirements. To request CPE credit or find out which programs offer CPE, please contact PLI at cleadministrator@pli.edu.

IAPP Continuing Privacy Credit (CPE):  SEC Institute’s MP3 audio segments may fulfill Privacy CPE credit requirements.

HR Recertification (HRCI):  SEC Institute’s MP3 audio segments may fulfill HR credit requirements.

Compliance Certification Board (CCB):  SEC Institute’s MP3 audio segments qualify as “self-study” credit. Candidates are limited to 10 self-study credits per 12-month period, and certification holders are limited to 20 self-study credits per 2-year renewal period.

IIEI Recertification:  SEC Institute’s MP3 audio segments may qualify for the Continuing Education Units (CEUs) necessary to fulfill the Certified U.S. Export Compliance Officer® (CUSECO) continuing education requirements.

 

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