Seminar  Program

34th Annual SEC Reporting & FASB Forum


Select a Location:

Why You Should Attend

With the financial reporting world in a constant state of change, it’s challenging to keep up with new and evolving accounting standards and regulations.  The Annual Forum will provide key insights and updates from regulators, industry and topic experts.  Attendees will learn about FASB’s standard-setting agenda, as well as updates on rulemaking, interpretive guidance and enforcement actions from the SEC.  Our expert faculty will discuss implementation challenges and offer practical approaches to new and complex disclosure and accounting requirements.        

What You Will Learn

  • Updates on rulemaking and interpretive guidance in the SEC’s Division of Corporation Finance, plus hot topics in CorpFin’s comment process
  • Implementation of FASB’s revenue recognition standard with a focus on year-end disclosures and the SEC’s observations
  • Year-end issues regarding income taxes
  • Leases implementation and SAB 74 disclosures
  • Financial instruments guidance and adoption issues
  • Other key accounting developments from the FASB, including  liabilities and equity, as well  as lots of narrow projects
  • The impact on the disclosure of critical accounting estimates given the new audit report and the discussion of critical audit matters
  • The latest on cybersecurity disclosures
  • Office of Chief Accountant frequent accounting consultation areas
  • Key focus areas and hot topics throughout

Who Should Attend

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, audit committee members, and others involved in preparation or review of the financial statements.

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, audit committee members, and others involved in preparation or review of the financial statements.

Prerequisites:  We recommend first attending the SEC Reporting Skills Workshop or prior experience with the SEC reporting process and use of the Instructions to Forms and Regulations S-K and S-X.

Advanced Preparation: None

 


Cancellations

All cancellations received 3 business days prior to the program will be refunded 100%. If you do not cancel within the allotted time period, payment is due in full. You may substitute another individual to attend the program at any time.

Day One: 8:00 a.m. - 5:00 p.m.

8:00 Welcome and Program Overview
Speakers: Bob Laux, Cheryl L. Linthicum, PhD, CPA, CMA
8:10 Current Developments in the SEC’s Division of Corporation Finance
•     Capital formation and updates on recent rulemaking and interpretive activity
•     Status of Disclosure Effectiveness
•     Staff focus areas, including:
    o     Business combinations
    o     Role in recently issued accounting standards
    o     Segments – identification, disclosure, and ICFR
    o     Statement of Cash Flows – restatements and ICFR concerns
    o     Implementation of new accounting standards
    o     SAB 74 disclosures – leases and credit losses
    o     Non-GAAP and metrics
    o     Pay ratio disclosures
    o     Financial Reporting Manual updates
    o     Reg S-X Rule 3-13 waivers


10:00 Networking Break

10:15 Revenue Recognition – Post Implementation Issues and Year-End Disclosures
•     Issues, disclosure insights and details after three quarters
•     Systems and controls considerations
•     Collaborative arrangements
•     SEC observations, public remarks and comment letters


11:10 Income Taxes – Year-End Issues
•     SAB 118 and completion of the measurement period
•     ASC Topic 740 disclosures
•     Interaction of tax disclosures in MD&A and the footnotes
•     Other U.S. Tax Reform Act issues


12:00 Networking Lunch

1:00 MD&A, Gearing Up for Year-End Reporting
•     The impact of adopting new accounting standards
•     Critical accounting estimates versus critical audit matters
•     Current SEC Staff focus areas
•     Recent enforcement cases
•     Changes to MD&A and other S-K items on the horizon


2:15 Cybersecurity
•     CorpFin Disclosure Topic No. 2 refresher
    o     Description of the Business, Legal Proceedings, MD&A, and the Financial Statements
•     SEC 2018 Interpretive Release
    o     Controls
    o     Insider trading issues
•     SEC Enforcement


3:30 Networking Break

3:45 Staying Out of Trouble – SEC Enforcement Update

•     Enforcement priorities
•     Recent cases and their impact
•     Whistleblower Awards
•     FCPA developments
•     Where do problems start?
•     Managing the enforcement process

5:00 Adjourn

Cocktail Reception



Day Two: 8:00 a.m. - 4:30 p.m.

8:00 The FASB Update
•     Business combinations versus asset acquisitions
•     Another stab at distinguishing liabilities from equity
•     Disclosure framework
    o     Board’s decision process
    o     Entity’s decision process
•     Financial performance reporting
•     Segment reporting
•     Cloud computing arrangements
•     Consolidation and variable interest entities


9:30 Networking Break

9:45 Current Developments in the SEC’s Office of the Chief Accountant
•     Focus on implementation of new standards: revenue, leases and financial instruments
•     Recent accounting matters
    o     Trends in accounting restatements
    o     Most frequently consulted topics
    o     Recent areas of consultations
•     Role and effectiveness of the audit committee


11:15 Financial Instruments – Back in the Spotlight Again
•     Credit losses
    o     Status of adoption/SAB 74 disclosures
    o     Impact on entities outside the financial services industry
•     Hedge accounting
    o     Relief provided by the new standard
    o     Accommodation of more hedging strategies
•     Classification and measurement
    o     Adoption impacts


12:15 Networking Lunch

1:15 Implementing FASB’s Leases Standard
•     Implementation considerations
•     Transition and the FASB’s new alternative
•     SAB 74 and footnote disclosures
•     ICFR considerations
•     Preparing investors and creditors


3:00 Networking Break

3:15 PCAOB Update

•     Changes to the auditors report, including critical audit matters
•     New PCAOB, what can we expect
•     Update on inspections

4:30 Adjourn



Co-Chair(s)
Bob Laux ~ Associate Director, SEC Institute, a Division of PLI
Cheryl L. Linthicum, PhD, CPA, CMA ~ Professor of Accounting and Associate Dean, College of Business, The University of Texas at San Antonio
Program Attorney(s)
Robin D. Goldstein ~ Director & Sr. Program Attorney, PLI
The Fairmont Hotel, 1717 N. Akard Street, Dallas, TX 75201

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.


U.S. MCLE States

Alabama:  SEC Institute’s live seminars qualify as “live” credit. There is no limit to the number of credits an attorney can earn via live seminars.

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 live seminars 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 live seminars qualify as “live” credit. There is no limit to the number of credits an attorney can earn via live seminars.

California:  SEC Institute’s live seminars 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 live seminars qualify as “live” credit. There is no limit to the number of credits an attorney can earn via live seminars.

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 live seminars qualify as “live” credit. There is no limit to the number of credits an attorney can earn via live seminars.

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 live seminars qualify as “live” credit. There is no limit to the number of credits an attorney can earn via live seminars.

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 live seminars qualify as “live” credit. There is no limit to the number of credits an attorney can earn via live seminars.

Iowa:  SEC Institute’s live seminars qualify as “live” credit. There is no limit to the number of credits an attorney can earn via live seminars.

Kansas:  SEC Institute’s live seminars qualify as “live” credit. There is no limit to the number of credits an attorney can earn via live programs.

Kentucky:  SEC Institute’s live seminars qualify as “live” credit. There is no limit to the number of credits an attorney can earn via live seminars.

Louisiana:  SEC Institute’s live seminars qualify as “live” credit. There is no limit to the number of credits an attorney can earn via live seminars.

Maine:  SEC Institute’s live seminars qualify as “live” credit. There is no limit to the number of credits an attorney can earn via live seminars.

Minnesota:  SEC Institute’s live seminars qualify as “live” credit. There is no limit to the number of credits an attorney can earn via live seminars.

Mississippi:  SEC Institute’s live seminars qualify as “live” credit. There is no limit to the number of credits an attorney can earn via live seminars.

Missouri:  SEC Institute’s live seminars qualify as “live” credit. There is no limit to the number of credits an attorney can earn via live seminars.

Montana:  SEC Institute’s live seminars qualify as “live” credit. There is no limit to the number of credits an attorney can earn via live seminars.

Nebraska:  SEC Institute’s live seminars qualify as “live” credit. There is no limit to the number of credits an attorney can earn via live seminars.

Nevada:  SEC Institute’s live seminars qualify as “live” credit. There is no limit to the number of credits an attorney can earn via live seminars.

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

New Jersey:  SEC Institute’s live seminars qualify as “live” credit. There is no limit to the number of credits an attorney can earn via live seminars.

New Mexico:  SEC Institute’s live seminars qualify as “live” credit. There is no limit to the number of credits an attorney can earn via live seminars.

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 live seminars can be used to fulfill the requirements for newly admitted attorneys. All credit categories may be earned via transitional live seminars.

North Carolina:  SEC Institute’s live seminars qualify as “live” credit. There is no limit to the number of credits an attorney can earn via live seminars.

North Dakota:  SEC Institute’s live seminars qualify as “live” credit. There is no limit to the number of credits an attorney can earn via live seminars.

Ohio:  SEC Institute’s live seminars qualify as “live” credit. There is no limit to the number of credits an attorney can earn via live seminars.

Oklahoma:  SEC Institute’s live seminars qualify as “live” credit. There is no limit to the number of credits an attorney can earn via live seminars.

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 live seminars qualify as “live” credit. There is no limit to the number of credits an attorney can earn via live seminars.

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

Rhode Island:  SEC Institute’s live seminars qualify as “live” credit. There is no limit to the number of credits an attorney can earn via live seminars.

South Carolina:  SEC Institute’s live seminars qualify as “live” credit. There is no limit to the number of credits an attorney can earn via live seminars.

Tennessee:  SEC Institute’s live seminars qualify as “live” credit. There is no limit to the number of credits an attorney can earn via live seminars.

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 live seminars qualify as “live” credit. There is no limit to the number of credits an attorney can earn via live seminars.

Vermont:  SEC Institute’s live seminars qualify as “live” credit. There is no limit to the number of credits an attorney can earn via live seminars.

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 live seminars qualify as “live interactive” credit. There is no limit to the number of credits an attorney can earn via live interactive programs.

Washington:  SEC Institute’s live seminars qualify as “live” credit. There is no limit to the number of credits an attorney can earn via live seminars.

West Virginia:  SEC Institute’s live seminars qualify as “live” credit. There is no limit to the number of credits an attorney can earn via live seminars.

Wisconsin:  SEC Institute’s live seminars qualify as “live” credit. There is no limit to the number of credits an attorney can earn via live seminars.

Wyoming:  SEC Institute’s live seminars qualify as “live” credit. There is no limit to the number of credits an attorney can earn via live seminars.


CPD Jurisdictions

British Columbia (CPD-BC):  SEC Institute’s live seminars qualify as “real-time” credit. There is no limit to the number of credits an attorney can earn via real-time programs.

Ontario (CPD-ON):  SEC Institute’s live seminars qualify as “interactive” credit. There is no limit to the number of credits an attorney can earn via interactive programs.

Quebec (CPD-QC): SEC Institute’s live seminars can fulfill Quebec’s CPD requirements.

Hong Kong (CPD-HK):  SEC Institute’s live seminars qualify as “live” credit. There is no limit to the number of points an attorney can earn via live seminars.

United Kingdom (CPD-UK):  SEC Institute’s live seminars can fulfill the United Kingdom’s CPD requirements.

Australia (CPD-AUS):  SEC Institute’s live seminars qualify as “live” credit in all Australian jurisdictions. There is no limit to the number of credits an attorney can earn via live seminars.

Dubai (CLPD-DUBAI):  SEC Institute’s live seminars may fulfill CLPD credit requirements.


Other Credit Types

CPE Credit (NASBA): SEC Institute’s live seminars qualify as the “Group-Live” delivery method. Please check the Credit Information box on the right-hand side of this page to verify CPE credit availability.

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

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

IAPP Continuing Privacy Credit (CPE):  SEC Institute’s live seminars may fulfill Privacy CPE credit requirements.

HR Recertification (HRCI):  SEC Institute’s live seminars may fulfill HR credit requirements.

SHRM Recertification (SHRM):  SEC Institute’s live seminars qualify as "instructor-led" credit. There is no limit to the number of credits an SHRM professional can earn via instructor-led programs.

Compliance Certification Board (CCB):  SEC Institute’s live seminars qualify as “live” training events. There is no limit to the number of credits a candidate or certification holder can earn via live seminars.

Certified Anti-Money Laundering Specialists (CAMS):  SEC Institute’s live seminars may fulfill CAMS credit requirements.

New York State Social Worker Continuing Education (SW CPE):  SEC Institute’s live seminars may fulfill SW CPE credit requirements.

American Bankers Association Professional Certification (ABA):  SEC Institute’s live seminars may fulfill ABA credit requirements.

Certified Financial Planners (CFP):  SEC Institute’s live seminars may fulfill CFP credit requirements.

 

Why You Should Attend

With the financial reporting world in a constant state of change, it’s challenging to keep up with new and evolving accounting standards and regulations.  The Annual Forum will provide key insights and updates from regulators, industry and topic experts.  Attendees will learn about FASB’s standard-setting agenda, as well as updates on rulemaking, interpretive guidance and enforcement actions from the SEC.  Our expert faculty will discuss implementation challenges and offer practical approaches to new and complex disclosure and accounting requirements.        

What You Will Learn

  • Updates on rulemaking and interpretive guidance in the SEC’s Division of Corporation Finance, plus hot topics in CorpFin’s comment process
  • Implementation of FASB’s revenue recognition standard with a focus on year-end disclosures and the SEC’s observations
  • Year-end issues regarding income taxes
  • Leases implementation and SAB 74 disclosures
  • Financial instruments guidance and adoption issues
  • Other key accounting developments from the FASB, including  liabilities and equity, as well  as lots of narrow projects
  • The impact on the disclosure of critical accounting estimates given the new audit report and the discussion of critical audit matters
  • The latest on cybersecurity disclosures
  • Office of Chief Accountant frequent accounting consultation areas
  • Key focus areas and hot topics throughout

Who Should Attend

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, audit committee members, and others involved in preparation or review of the financial statements.

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, audit committee members, and others involved in preparation or review of the financial statements.

Prerequisites:  We recommend first attending the SEC Reporting Skills Workshop or prior experience with the SEC reporting process and use of the Instructions to Forms and Regulations S-K and S-X.

Advanced Preparation: None

 


Cancellations

All cancellations received 3 business days prior to the program will be refunded 100%. If you do not cancel within the allotted time period, payment is due in full. You may substitute another individual to attend the program at any time.

Day One: 8:00 a.m. - 5:00 p.m.

8:00 Welcome and Program Overview
Speakers: Bob Laux
8:10 Current Developments in the SEC’s Division of Corporation Finance
•     Capital formation and updates on recent rulemaking and interpretive activity
•     Status of Disclosure Effectiveness
•     Staff focus areas, including:
    o     Business combinations
    o     Role in recently issued accounting standards
    o     Segments – identification, disclosure, and ICFR
    o     Statement of Cash Flows – restatements and ICFR concerns
    o     Implementation of new accounting standards
    o     SAB 74 disclosures – leases and credit losses
    o     Non-GAAP and metrics
    o     Pay ratio disclosures
    o     Financial Reporting Manual updates
    o     Reg S-X Rule 3-13 waivers


10:00 Networking Break

10:15 Revenue Recognition – Post Implementation Issues and Year-End Disclosures
•     Issues, disclosure insights and details after three quarters
•     Systems and controls considerations
•     Collaborative arrangements
•     SEC observations, public remarks and comment letters


11:10 Income Taxes – Year-End Issues
•     SAB 118 and completion of the measurement period
•     ASC Topic 740 disclosures
•     Interaction of tax disclosures in MD&A and the footnotes
•     Other U.S. Tax Reform Act issues


12:00 Networking Lunch

1:00 MD&A, Gearing Up for Year-End Reporting
•     The impact of adopting new accounting standards
•     Critical accounting estimates versus critical audit matters
•     Current SEC Staff focus areas
•     Recent enforcement cases
•     Changes to MD&A and other S-K items on the horizon


2:15 Cybersecurity
•     CorpFin Disclosure Topic No. 2 refresher
    o     Description of the Business, Legal Proceedings, MD&A, and the Financial Statements
•     SEC 2018 Interpretive Release
    o     Controls
    o     Insider trading issues
•     SEC Enforcement


3:30 Networking Break

3:45 Staying Out of Trouble – SEC Enforcement Update

•     Enforcement priorities
•     Recent cases and their impact
•     Whistleblower Awards
•     FCPA developments
•     Where do problems start?
•     Managing the enforcement process

5:00 Adjourn

Cocktail Reception




Day Two: 8:00 a.m. - 4:30 p.m.

8:00 The FASB Update
•     Business combinations versus asset acquisitions
•     Another stab at distinguishing liabilities from equity
•     Disclosure framework
    o     Board’s decision process
    o     Entity’s decision process
•     Financial performance reporting
•     Segment reporting
•     Cloud computing arrangements
•     Consolidation and variable interest entities


9:30 Networking Break

9:45 Current Developments in the SEC’s Office of the Chief Accountant
•     Focus on implementation of new standards: revenue, leases and financial instruments
•     Recent accounting matters
    o     Trends in accounting restatements
    o     Most frequently consulted topics
    o     Recent areas of consultations
•     Role and effectiveness of the audit committee


11:15 Financial Instruments – Back in the Spotlight Again
•     Credit losses
    o     Status of adoption/SAB 74 disclosures
    o     Impact on entities outside the financial services industry
•     Hedge accounting
    o     Relief provided by the new standard
    o     Accommodation of more hedging strategies
•     Classification and measurement
    o     Adoption impacts


12:15 Networking Lunch

1:15 Implementing FASB’s Leases Standard
•     Implementation considerations
•     Transition and the FASB’s new alternative
•     SAB 74 and footnote disclosures
•     ICFR considerations
•     Preparing investors and creditors


3:00 Networking Break

3:15 PCAOB Update

•     Changes to the auditors report, including critical audit matters
•     New PCAOB, what can we expect
•     Update on inspections

4:30 Adjourn




Chairperson(s)
Bob Laux ~ Associate Director, SEC Institute, a Division of PLI
Program Attorney(s)
Robin D. Goldstein ~ Director & Sr. Program Attorney, PLI
Seminar & Hotel Accommodations

Intercontinental San Francisco, 888 Howard Street, San Francisco, CA 94013.

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.


U.S. MCLE States

Alabama:  SEC Institute’s live seminars qualify as “live” credit. There is no limit to the number of credits an attorney can earn via live seminars.

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 live seminars 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 live seminars qualify as “live” credit. There is no limit to the number of credits an attorney can earn via live seminars.

California:  SEC Institute’s live seminars 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 live seminars qualify as “live” credit. There is no limit to the number of credits an attorney can earn via live seminars.

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 live seminars qualify as “live” credit. There is no limit to the number of credits an attorney can earn via live seminars.

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 live seminars qualify as “live” credit. There is no limit to the number of credits an attorney can earn via live seminars.

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 live seminars qualify as “live” credit. There is no limit to the number of credits an attorney can earn via live seminars.

Iowa:  SEC Institute’s live seminars qualify as “live” credit. There is no limit to the number of credits an attorney can earn via live seminars.

Kansas:  SEC Institute’s live seminars qualify as “live” credit. There is no limit to the number of credits an attorney can earn via live programs.

Kentucky:  SEC Institute’s live seminars qualify as “live” credit. There is no limit to the number of credits an attorney can earn via live seminars.

Louisiana:  SEC Institute’s live seminars qualify as “live” credit. There is no limit to the number of credits an attorney can earn via live seminars.

Maine:  SEC Institute’s live seminars qualify as “live” credit. There is no limit to the number of credits an attorney can earn via live seminars.

Minnesota:  SEC Institute’s live seminars qualify as “live” credit. There is no limit to the number of credits an attorney can earn via live seminars.

Mississippi:  SEC Institute’s live seminars qualify as “live” credit. There is no limit to the number of credits an attorney can earn via live seminars.

Missouri:  SEC Institute’s live seminars qualify as “live” credit. There is no limit to the number of credits an attorney can earn via live seminars.

Montana:  SEC Institute’s live seminars qualify as “live” credit. There is no limit to the number of credits an attorney can earn via live seminars.

Nebraska:  SEC Institute’s live seminars qualify as “live” credit. There is no limit to the number of credits an attorney can earn via live seminars.

Nevada:  SEC Institute’s live seminars qualify as “live” credit. There is no limit to the number of credits an attorney can earn via live seminars.

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

New Jersey:  SEC Institute’s live seminars qualify as “live” credit. There is no limit to the number of credits an attorney can earn via live seminars.

New Mexico:  SEC Institute’s live seminars qualify as “live” credit. There is no limit to the number of credits an attorney can earn via live seminars.

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 live seminars can be used to fulfill the requirements for newly admitted attorneys. All credit categories may be earned via transitional live seminars.

North Carolina:  SEC Institute’s live seminars qualify as “live” credit. There is no limit to the number of credits an attorney can earn via live seminars.

North Dakota:  SEC Institute’s live seminars qualify as “live” credit. There is no limit to the number of credits an attorney can earn via live seminars.

Ohio:  SEC Institute’s live seminars qualify as “live” credit. There is no limit to the number of credits an attorney can earn via live seminars.

Oklahoma:  SEC Institute’s live seminars qualify as “live” credit. There is no limit to the number of credits an attorney can earn via live seminars.

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 live seminars qualify as “live” credit. There is no limit to the number of credits an attorney can earn via live seminars.

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

Rhode Island:  SEC Institute’s live seminars qualify as “live” credit. There is no limit to the number of credits an attorney can earn via live seminars.

South Carolina:  SEC Institute’s live seminars qualify as “live” credit. There is no limit to the number of credits an attorney can earn via live seminars.

Tennessee:  SEC Institute’s live seminars qualify as “live” credit. There is no limit to the number of credits an attorney can earn via live seminars.

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 live seminars qualify as “live” credit. There is no limit to the number of credits an attorney can earn via live seminars.

Vermont:  SEC Institute’s live seminars qualify as “live” credit. There is no limit to the number of credits an attorney can earn via live seminars.

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 live seminars qualify as “live interactive” credit. There is no limit to the number of credits an attorney can earn via live interactive programs.

Washington:  SEC Institute’s live seminars qualify as “live” credit. There is no limit to the number of credits an attorney can earn via live seminars.

West Virginia:  SEC Institute’s live seminars qualify as “live” credit. There is no limit to the number of credits an attorney can earn via live seminars.

Wisconsin:  SEC Institute’s live seminars qualify as “live” credit. There is no limit to the number of credits an attorney can earn via live seminars.

Wyoming:  SEC Institute’s live seminars qualify as “live” credit. There is no limit to the number of credits an attorney can earn via live seminars.


CPD Jurisdictions

British Columbia (CPD-BC):  SEC Institute’s live seminars qualify as “real-time” credit. There is no limit to the number of credits an attorney can earn via real-time programs.

Ontario (CPD-ON):  SEC Institute’s live seminars qualify as “interactive” credit. There is no limit to the number of credits an attorney can earn via interactive programs.

Quebec (CPD-QC): SEC Institute’s live seminars can fulfill Quebec’s CPD requirements.

Hong Kong (CPD-HK):  SEC Institute’s live seminars qualify as “live” credit. There is no limit to the number of points an attorney can earn via live seminars.

United Kingdom (CPD-UK):  SEC Institute’s live seminars can fulfill the United Kingdom’s CPD requirements.

Australia (CPD-AUS):  SEC Institute’s live seminars qualify as “live” credit in all Australian jurisdictions. There is no limit to the number of credits an attorney can earn via live seminars.

Dubai (CLPD-DUBAI):  SEC Institute’s live seminars may fulfill CLPD credit requirements.


Other Credit Types

CPE Credit (NASBA): SEC Institute’s live seminars qualify as the “Group-Live” delivery method. Please check the Credit Information box on the right-hand side of this page to verify CPE credit availability.

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

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

IAPP Continuing Privacy Credit (CPE):  SEC Institute’s live seminars may fulfill Privacy CPE credit requirements.

HR Recertification (HRCI):  SEC Institute’s live seminars may fulfill HR credit requirements.

SHRM Recertification (SHRM):  SEC Institute’s live seminars qualify as "instructor-led" credit. There is no limit to the number of credits an SHRM professional can earn via instructor-led programs.

Compliance Certification Board (CCB):  SEC Institute’s live seminars qualify as “live” training events. There is no limit to the number of credits a candidate or certification holder can earn via live seminars.

Certified Anti-Money Laundering Specialists (CAMS):  SEC Institute’s live seminars may fulfill CAMS credit requirements.

New York State Social Worker Continuing Education (SW CPE):  SEC Institute’s live seminars may fulfill SW CPE credit requirements.

American Bankers Association Professional Certification (ABA):  SEC Institute’s live seminars may fulfill ABA credit requirements.

Certified Financial Planners (CFP):  SEC Institute’s live seminars may fulfill CFP credit requirements.

 

Why You Should Attend

With the financial reporting world in a constant state of change, it’s challenging to keep up with new and evolving accounting standards and regulations.  The Annual Forum will provide key insights and updates from regulators, industry and topic experts.  Attendees will learn about FASB’s standard-setting agenda, as well as updates on rulemaking, interpretive guidance and enforcement actions from the SEC.  Our expert faculty will discuss implementation challenges and offer practical approaches to new and complex disclosure and accounting requirements.        

What You Will Learn

  • Updates on rulemaking and interpretive guidance in the SEC’s Division of Corporation Finance, plus hot topics in CorpFin’s comment process
  • Implementation of FASB’s revenue recognition standard with a focus on year-end disclosures and the SEC’s observations
  • Year-end issues regarding income taxes
  • Leases implementation and SAB 74 disclosures
  • Financial instruments guidance and adoption issues
  • Other key accounting developments from the FASB, including  liabilities and equity, as well  as lots of narrow projects
  • The impact on the disclosure of critical accounting estimates given the new audit report and the discussion of critical audit matters
  • The latest on cybersecurity disclosures
  • Office of Chief Accountant frequent accounting consultation areas
  • Key focus areas and hot topics throughout

Who Should Attend

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, audit committee members, and others involved in preparation or review of the financial statements.

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, audit committee members, and others involved in preparation or review of the financial statements.

Prerequisites:  We recommend first attending the SEC Reporting Skills Workshop or prior experience with the SEC reporting process and use of the Instructions to Forms and Regulations S-K and S-X.

Advanced Preparation: None

 


Cancellations

All cancellations received 3 business days prior to the program will be refunded 100%. If you do not cancel within the allotted time period, payment is due in full. You may substitute another individual to attend the program at any time.

Day One: 8:00 a.m. - 5:00 p.m.

8:00 Welcome and Program Overview
Speakers: Bob Laux
8:10 Current Developments in the SEC’s Division of Corporation Finance
•     Capital formation and updates on recent rulemaking and interpretive activity
•     Status of Disclosure Effectiveness
•     Staff focus areas, including:
    o     Business combinations
    o     Role in recently issued accounting standards
    o     Segments – identification, disclosure, and ICFR
    o     Statement of Cash Flows – restatements and ICFR concerns
    o     Implementation of new accounting standards
    o     SAB 74 disclosures – leases and credit losses
    o     Non-GAAP and metrics
    o     Pay ratio disclosures
    o     Financial Reporting Manual updates
    o     Reg S-X Rule 3-13 waivers


10:00 Networking Break

10:15 Revenue Recognition – Post Implementation Issues and Year-End Disclosures
•     Issues, disclosure insights and details after three quarters
•     Systems and controls considerations
•     Collaborative arrangements
•     SEC observations, public remarks and comment letters


11:10 Income Taxes – Year-End Issues
•     SAB 118 and completion of the measurement period
•     ASC Topic 740 disclosures
•     Interaction of tax disclosures in MD&A and the footnotes
•     Other U.S. Tax Reform Act issues


12:00 Networking Lunch

1:00 MD&A, Gearing Up for Year-End Reporting
•     The impact of adopting new accounting standards
•     Critical accounting estimates versus critical audit matters
•     Current SEC Staff focus areas
•     Recent enforcement cases
•     Changes to MD&A and other S-K items on the horizon


2:15 Cybersecurity
•     CorpFin Disclosure Topic No. 2 refresher
    o     Description of the Business, Legal Proceedings, MD&A, and the Financial Statements
•     SEC 2018 Interpretive Release
    o     Controls
    o     Insider trading issues
•     SEC Enforcement


3:30 Networking Break

3:45 Staying Out of Trouble – SEC Enforcement Update

•     Enforcement priorities
•     Recent cases and their impact
•     Whistleblower Awards
•     FCPA developments
•     Where do problems start?
•     Managing the enforcement process

5:00 Adjourn

Cocktail Reception




Day Two: 8:00 a.m. - 4:30 p.m.

8:00 The FASB Update
•     Business combinations versus asset acquisitions
•     Another stab at distinguishing liabilities from equity
•     Disclosure framework
    o     Board’s decision process
    o     Entity’s decision process
•     Financial performance reporting
•     Segment reporting
•     Cloud computing arrangements
•     Consolidation and variable interest entities


9:30 Networking Break

9:45 Current Developments in the SEC’s Office of the Chief Accountant
•     Focus on implementation of new standards: revenue, leases and financial instruments
•     Recent accounting matters
    o     Trends in accounting restatements
    o     Most frequently consulted topics
    o     Recent areas of consultations
• Role and effectiveness of the audit committee


11:15 Financial Instruments – Back in the Spotlight Again
•     Credit losses
    o     Status of adoption/SAB 74 disclosures
    o     Impact on entities outside the financial services industry
•     Hedge accounting
    o     Relief provided by the new standard
    o     Accommodation of more hedging strategies
•     Classification and measurement
    o     Adoption impacts


12:15 Networking Lunch

1:15 Implementing FASB’s Leases Standard
•     Implementation considerations
•     Transition and the FASB’s new alternative
•     SAB 74 and footnote disclosures
•     ICFR considerations
•     Preparing investors and creditors


3:00 Networking Break

3:15 PCAOB Update

•     Changes to the auditors report, including critical audit matters
•     New PCAOB, what can we expect
•     Update on inspections

4:30 Adjourn




Chairperson(s)
Bob Laux ~ Associate Director, SEC Institute, a Division of PLI
Program Attorney(s)
Robin D. Goldstein ~ Director & Sr. Program Attorney, PLI
New York Seminar Location and Hotel Accommodations

Marriott Marquis, 1535 Broadway, New York, NY 10036.  A block of rooms has beenreserved.  You can book online at Annual SEC Forum or call reservations at 1-877-303-0104 and mention PLI December Program.  The cut off date for the preferred rate is November 19, 2018.

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.


U.S. MCLE States

Alabama:  SEC Institute’s live seminars qualify as “live” credit. There is no limit to the number of credits an attorney can earn via live seminars.

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 live seminars 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 live seminars qualify as “live” credit. There is no limit to the number of credits an attorney can earn via live seminars.

California:  SEC Institute’s live seminars 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 live seminars qualify as “live” credit. There is no limit to the number of credits an attorney can earn via live seminars.

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 live seminars qualify as “live” credit. There is no limit to the number of credits an attorney can earn via live seminars.

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 live seminars qualify as “live” credit. There is no limit to the number of credits an attorney can earn via live seminars.

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 live seminars qualify as “live” credit. There is no limit to the number of credits an attorney can earn via live seminars.

Iowa:  SEC Institute’s live seminars qualify as “live” credit. There is no limit to the number of credits an attorney can earn via live seminars.

Kansas:  SEC Institute’s live seminars qualify as “live” credit. There is no limit to the number of credits an attorney can earn via live programs.

Kentucky:  SEC Institute’s live seminars qualify as “live” credit. There is no limit to the number of credits an attorney can earn via live seminars.

Louisiana:  SEC Institute’s live seminars qualify as “live” credit. There is no limit to the number of credits an attorney can earn via live seminars.

Maine:  SEC Institute’s live seminars qualify as “live” credit. There is no limit to the number of credits an attorney can earn via live seminars.

Minnesota:  SEC Institute’s live seminars qualify as “live” credit. There is no limit to the number of credits an attorney can earn via live seminars.

Mississippi:  SEC Institute’s live seminars qualify as “live” credit. There is no limit to the number of credits an attorney can earn via live seminars.

Missouri:  SEC Institute’s live seminars qualify as “live” credit. There is no limit to the number of credits an attorney can earn via live seminars.

Montana:  SEC Institute’s live seminars qualify as “live” credit. There is no limit to the number of credits an attorney can earn via live seminars.

Nebraska:  SEC Institute’s live seminars qualify as “live” credit. There is no limit to the number of credits an attorney can earn via live seminars.

Nevada:  SEC Institute’s live seminars qualify as “live” credit. There is no limit to the number of credits an attorney can earn via live seminars.

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

New Jersey:  SEC Institute’s live seminars qualify as “live” credit. There is no limit to the number of credits an attorney can earn via live seminars.

New Mexico:  SEC Institute’s live seminars qualify as “live” credit. There is no limit to the number of credits an attorney can earn via live seminars.

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 live seminars can be used to fulfill the requirements for newly admitted attorneys. All credit categories may be earned via transitional live seminars.

North Carolina:  SEC Institute’s live seminars qualify as “live” credit. There is no limit to the number of credits an attorney can earn via live seminars.

North Dakota:  SEC Institute’s live seminars qualify as “live” credit. There is no limit to the number of credits an attorney can earn via live seminars.

Ohio:  SEC Institute’s live seminars qualify as “live” credit. There is no limit to the number of credits an attorney can earn via live seminars.

Oklahoma:  SEC Institute’s live seminars qualify as “live” credit. There is no limit to the number of credits an attorney can earn via live seminars.

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 live seminars qualify as “live” credit. There is no limit to the number of credits an attorney can earn via live seminars.

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

Rhode Island:  SEC Institute’s live seminars qualify as “live” credit. There is no limit to the number of credits an attorney can earn via live seminars.

South Carolina:  SEC Institute’s live seminars qualify as “live” credit. There is no limit to the number of credits an attorney can earn via live seminars.

Tennessee:  SEC Institute’s live seminars qualify as “live” credit. There is no limit to the number of credits an attorney can earn via live seminars.

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 live seminars qualify as “live” credit. There is no limit to the number of credits an attorney can earn via live seminars.

Vermont:  SEC Institute’s live seminars qualify as “live” credit. There is no limit to the number of credits an attorney can earn via live seminars.

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 live seminars qualify as “live interactive” credit. There is no limit to the number of credits an attorney can earn via live interactive programs.

Washington:  SEC Institute’s live seminars qualify as “live” credit. There is no limit to the number of credits an attorney can earn via live seminars.

West Virginia:  SEC Institute’s live seminars qualify as “live” credit. There is no limit to the number of credits an attorney can earn via live seminars.

Wisconsin:  SEC Institute’s live seminars qualify as “live” credit. There is no limit to the number of credits an attorney can earn via live seminars.

Wyoming:  SEC Institute’s live seminars qualify as “live” credit. There is no limit to the number of credits an attorney can earn via live seminars.


CPD Jurisdictions

British Columbia (CPD-BC):  SEC Institute’s live seminars qualify as “real-time” credit. There is no limit to the number of credits an attorney can earn via real-time programs.

Ontario (CPD-ON):  SEC Institute’s live seminars qualify as “interactive” credit. There is no limit to the number of credits an attorney can earn via interactive programs.

Quebec (CPD-QC): SEC Institute’s live seminars can fulfill Quebec’s CPD requirements.

Hong Kong (CPD-HK):  SEC Institute’s live seminars qualify as “live” credit. There is no limit to the number of points an attorney can earn via live seminars.

United Kingdom (CPD-UK):  SEC Institute’s live seminars can fulfill the United Kingdom’s CPD requirements.

Australia (CPD-AUS):  SEC Institute’s live seminars qualify as “live” credit in all Australian jurisdictions. There is no limit to the number of credits an attorney can earn via live seminars.

Dubai (CLPD-DUBAI):  SEC Institute’s live seminars may fulfill CLPD credit requirements.


Other Credit Types

CPE Credit (NASBA): SEC Institute’s live seminars qualify as the “Group-Live” delivery method. Please check the Credit Information box on the right-hand side of this page to verify CPE credit availability.

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

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

IAPP Continuing Privacy Credit (CPE):  SEC Institute’s live seminars may fulfill Privacy CPE credit requirements.

HR Recertification (HRCI):  SEC Institute’s live seminars may fulfill HR credit requirements.

SHRM Recertification (SHRM):  SEC Institute’s live seminars qualify as "instructor-led" credit. There is no limit to the number of credits an SHRM professional can earn via instructor-led programs.

Compliance Certification Board (CCB):  SEC Institute’s live seminars qualify as “live” training events. There is no limit to the number of credits a candidate or certification holder can earn via live seminars.

Certified Anti-Money Laundering Specialists (CAMS):  SEC Institute’s live seminars may fulfill CAMS credit requirements.

New York State Social Worker Continuing Education (SW CPE):  SEC Institute’s live seminars may fulfill SW CPE credit requirements.

American Bankers Association Professional Certification (ABA):  SEC Institute’s live seminars may fulfill ABA credit requirements.

Certified Financial Planners (CFP):  SEC Institute’s live seminars may fulfill CFP credit requirements.

 

Why You Should Attend

With the financial reporting world in a constant state of change, it’s challenging to keep up with new and evolving accounting standards and regulations.  The Annual Forum will provide key insights and updates from regulators, industry and topic experts.  Attendees will learn about FASB’s standard-setting agenda, as well as updates on rulemaking, interpretive guidance and enforcement actions from the SEC.  Our expert faculty will discuss implementation challenges and offer practical approaches to new and complex disclosure and accounting requirements.        

What You Will Learn

  • Updates on rulemaking and interpretive guidance in the SEC’s Division of Corporation Finance, plus hot topics in CorpFin’s comment process
  • Implementation of FASB’s revenue recognition standard with a focus on year-end disclosures and the SEC’s observations
  • Year-end issues regarding income taxes
  • Leases implementation and SAB 74 disclosures
  • Financial instruments guidance and adoption issues
  • Other key accounting developments from the FASB, including  liabilities and equity, as well  as lots of narrow projects
  • The impact on the disclosure of critical accounting estimates given the new audit report and the discussion of critical audit matters
  • The latest on cybersecurity disclosures
  • Office of Chief Accountant frequent accounting consultation areas
  • Key focus areas and hot topics throughout

Who Should Attend

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, audit committee members, and others involved in preparation or review of the financial statements.

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, audit committee members, and others involved in preparation or review of the financial statements.

Prerequisites:  We recommend first attending the SEC Reporting Skills Workshop or prior experience with the SEC reporting process and use of the Instructions to Forms and Regulations S-K and S-X.

Advanced Preparation: None

 


Cancellations

All cancellations received 3 business days prior to the program will be refunded 100%. If you do not cancel within the allotted time period, payment is due in full. You may substitute another individual to attend the program at any time.

Day One: 8:00 a.m. - 5:00 p.m.

8:00 Welcome and Program Overview
Speakers: Bob Laux
8:10 Current Developments in the SEC’s Division of Corporation Finance
•     Capital formation and updates on recent rulemaking and interpretive activity
•     Status of Disclosure Effectiveness
•     Staff focus areas, including:
    o     Business combinations
    o     Role in recently issued accounting standards
    o     Segments – identification, disclosure, and ICFR
    o     Statement of Cash Flows – restatements and ICFR concerns
    o     Implementation of new accounting standards
    o     SAB 74 disclosures – leases and credit losses
    o     Non-GAAP and metrics
    o     Pay ratio disclosures
    o     Financial Reporting Manual updates
    o     Reg S-X Rule 3-13 waivers


10:00 Networking Break

10:15 Revenue Recognition – Post Implementation Issues and Year-End Disclosures
•     Issues, disclosure insights and details after three quarters
•     Systems and controls considerations
•     Collaborative arrangements
•     SEC observations, public remarks and comment letters


11:10 Income Taxes – Year-End Issues
•     SAB 118 and completion of the measurement period
•     ASC Topic 740 disclosures
•     Interaction of tax disclosures in MD&A and the footnotes
•     Other U.S. Tax Reform Act issues


12:00 Networking Lunch

1:00 MD&A, Gearing Up for Year-End Reporting
•     The impact of adopting new accounting standards
•     Critical accounting estimates versus critical audit matters
•     Current SEC Staff focus areas
•     Recent enforcement cases
•     Changes to MD&A and other S-K items on the horizon


2:15 Cybersecurity
•     CorpFin Disclosure Topic No. 2 refresher
    o     Description of the Business, Legal Proceedings, MD&A, and the Financial Statements
•     SEC 2018 Interpretive Release
    o     Controls
    o     Insider trading issues
•     SEC Enforcement


3:30 Networking Break

3:45 Staying Out of Trouble – SEC Enforcement Update

•     Enforcement priorities
•     Recent cases and their impact
•     Whistleblower Awards
•     FCPA developments
•     Where do problems start?
•     Managing the enforcement process

5:00 Adjourn

Cocktail Reception




Day Two: 8:00 a.m. - 4:30 p.m.

8:00 The FASB Update
•     Business combinations versus asset acquisitions
•     Another stab at distinguishing liabilities from equity
•     Disclosure framework
    o     Board’s decision process
    o     Entity’s decision process
•     Financial performance reporting
•     Segment reporting
•     Cloud computing arrangements
•     Consolidation and variable interest entities


9:30 Networking Break

9:45 Current Developments in the SEC’s Office of the Chief Accountant
•     Focus on implementation of new standards: revenue, leases and financial instruments
•     Recent accounting matters
    o     Trends in accounting restatements
    o     Most frequently consulted topics
    o     Recent areas of consultations
• Role and effectiveness of the audit committee


11:15 Financial Instruments – Back in the Spotlight Again
•     Credit losses
    o     Status of adoption/SAB 74 disclosures
    o     Impact on entities outside the financial services industry
•     Hedge accounting
    o     Relief provided by the new standard
    o     Accommodation of more hedging strategies
•     Classification and measurement
    o     Adoption impacts


12:15 Networking Lunch

1:15 Implementing FASB’s Leases Standard
•     Implementation considerations
•     Transition and the FASB’s new alternative
•     SAB 74 and footnote disclosures
•     ICFR considerations
•     Preparing investors and creditors


3:00 Networking Break

3:15 PCAOB Update

•     Changes to the auditors report, including critical audit matters
•     New PCAOB, what can we expect
•     Update on inspections

4:30 Adjourn




Chairperson(s)
Bob Laux ~ Associate Director, SEC Institute, a Division of PLI
Program Attorney(s)
Robin D. Goldstein ~ Director & Sr. Program Attorney, 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. If two or more individuals wish to participate in a webcast and receive credit, PLI would be happy to provide a Groupcast – group viewing of a webcast. To schedule a Groupcast, please contact PLI at groupcasts@pli.edu.


U.S. MCLE States

Alabama:  SEC Institute’s live webcasts qualify as “live” credit. There is no limit to the number of credits an attorney can earn via live webcasts.

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 live webcasts 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 live webcasts qualify as “live” credit. There is no limit to the number of credits an attorney can earn via live webcasts.

California:  SEC Institute’s live webcasts 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 live webcasts qualify as “eCLE” credit. Attorneys are limited to 12 credits of eCLE per reporting period.

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 live webcasts 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 live webcasts qualify as “live” credit. There is no limit to the number of credits an attorney can earn via live webcasts.

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 live webcasts qualify as “distance education” credit. Attorneys are limited to 9 credits of distance education per reporting period.

Iowa:  SEC Institute’s live webcasts qualify as “live” credit. There is no limit to the number of credits an attorney can earn via live webcasts.

Kansas:  SEC Institute’s live webcasts qualify as “live” credit. There is no limit to the number of credits an attorney can earn via live webcasts.

Kentucky:  SEC Institute’s live webcasts qualify as “live” credit. There is no limit to the number of credits an attorney can earn via live webcasts.

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

Maine:  SEC Institute’s live webcasts qualify as “live” credit. There is no limit to the number of credits an attorney can earn via live webcasts.

Minnesota:  SEC Institute’s live webcasts qualify as “live” credit. There is no limit to the number of credits an attorney can earn via live webcasts.

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

Missouri:  SEC Institute’s live webcasts qualify as “live” credit. There is no limit to the number of credits an attorney can earn via live webcasts.

Montana:  SEC Institute’s live webcasts qualify as “live” credit. There is no limit to the number of credits an attorney can earn via live webcasts.

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

Nevada:  SEC Institute’s live webcasts qualify as “live” credit. There is no limit to the number of credits an attorney can earn via live webcasts.

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

New Jersey:  SEC Institute’s live webcasts 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 live webcasts qualify as “live” credit. There is no limit to the number of credits an attorney can earn via live webcasts.

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 live webcasts can be used to fulfill the requirements for New York newly admitted attorneys. Ethics credit, professional practice credit, and law practice management credit may be earned via transitional live webcasts. Skills credits may not be earned via live webcasts.

North Carolina:  SEC Institute’s live webcasts qualify as “live” credit. There is no limit to the number of credits an attorney can earn via live webcasts.

North Dakota:  SEC Institute’s live webcasts qualify as “live” credit. There is no limit to the number of credits an attorney can earn via live webcasts.

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

Oklahoma:  SEC Institute’s live webcasts qualify as “live” credit. There is no limit to the number of credits an attorney can earn via live webcasts.

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 live webcasts qualify as “distance learning” credit. Attorneys are limited to 6 credits of distance learning per reporting period.

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

Rhode Island:  SEC Institute’s live webcasts qualify as “live” credit. There is no limit to the number of credits an attorney can earn via live webcasts.

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

Tennessee:  SEC Institute’s live webcasts 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 live webcasts qualify as “self-study” credit. Attorneys are limited to 12 credits of self-study per reporting period.

Vermont:  SEC Institute’s live webcasts qualify as “live” credit. There is no limit to the number of credits an attorney can earn via live webcasts.

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 live webcasts qualify as “live interactive” credit. There is no limit to the number of credits an attorney can earn via live interactive programs.

Washington:  SEC Institute’s live webcasts qualify as “live” credit. There is no limit to the number of credits an attorney can earn via live webcasts.

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

Wisconsin:  SEC Institute’s live webcasts qualify as “live” credit. There is no limit to the number of credits an attorney can earn via live webcasts.

Wyoming:  SEC Institute’s live webcasts qualify as “live” credit. There is no limit to the number of credits an attorney can earn via live webcasts.


CPD Jurisdictions

British Columbia (CPD-BC):  SEC Institute’s live webcasts qualify as “real-time” credit. There is no limit to the number of credits an attorney can earn via real-time programs.

Ontario (CPD-ON):  SEC Institute’s live webcasts qualify as “interactive” credit. There is no limit to the number of credits an attorney can earn via interactive programs.

Quebec (CPD-QC):  SEC Institute’s live webcasts can fulfill Quebec’s CPD requirements.

Hong Kong (CPD-HK):  SEC Institute’s live webcasts qualify as “distance learning” credit. Attorneys are limited to 15 points of distance learning programs per reporting period.

United Kingdom (CPD-UK):  SEC Institute’s live webcasts can fulfill the United Kingdom’s CPD requirements.

Australia (CPD-AUS):  SEC Institute’s live webcasts may fulfill Australia’s CPD requirements. Credit limits for live webcasts vary according to jurisdiction. Please refer to your jurisdiction’s CPD information page for specifics.

Dubai (CLPD-DUBAI):  SEC Institute’s live webcasts may fulfill CLPD credit requirements.


Other Credit Types

CPE Credit (NASBA):  SEC Institute’s live webcasts qualify as the “Group-Internet-Based” (GIB) delivery method. Please check the Credit Information box on the right-hand side of this page to verify CPE credit availability.

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

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

IAPP Continuing Privacy Credit (CPE):  SEC Institute’s live webcasts may fulfill Privacy CPE credit requirements.

HR Recertification (HRCI):  SEC Institute’s live webcasts may fulfill HR credit requirements.

SHRM Recertification (SHRM):  SEC Institute’s live webcasts qualify as "instructor-led" credit. There is no limit to the number of credits an SHRM professional can earn via instructor-led programs.

Compliance Certification Board (CCB):  SEC Institute’s live webcasts qualify as “live” training events. There is no limit to the number of credits a candidate or certification holder can earn via live webcasts.

Certified Anti-Money Laundering Specialists (CAMS):  SEC Institute’s live webcasts may fulfill CAMS credit requirements.

New York State Social Worker Continuing Education (SW CPE):  SEC Institute’s live webcasts may fulfill SW CPE credit requirements.

American Bankers Association Professional Certification (ABA):  SEC Institute’s live webcasts may fulfill ABA credit requirements.

Certified Financial Planners (CFP):  SEC Institute’s live webcasts may fulfill CFP credit requirements.

 

Share
Email

  • FOLLOW PLI:
  • twitter
  • LinkedIn
  • YouTube
  • RSS

All Contents Copyright © 1996-2018 Practising Law Institute. Continuing Legal Education since 1933.

© 2018 PLI PRACTISING LAW INSTITUTE. All rights reserved. The PLI logo is a service mark of PLI.