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Gearing-Up for Your Third-Quarter Form 10-Q

Recorded on: Sep. 12, 2018
Running Time: 01:04:20
Taken from the Web Program Gearing-Up for Your Third-Quarter Form 10-Q Recorded September, 2018 in New York.

Total RunTime: 01:04:20

This Video One-Hour Briefing will help you effectively plan for and deal with current and evolving issues in your next quarterly report on Form 10-Q.  We will also help you get on the right trajectory to handle key topics and issues for your next year-end.

Please join Bob Laux and George M. Wilson, both workshop leaders at the SEC Institute Division, as they review key issues including:

  • Getting cybersecurity disclosures right in light of the SEC’s 2018 Release
  • Tax reform and SAB 118 disclosures – when must estimates go final?
  • Reviewing and fine-tuning new revenue recognition disclosures
  • Risk Factors – update or complete disclosure?
  • Materiality in quarterly financial statements
  • Example SEC comments on quarterly reporting
  • Best practices for coordination with your earnings release process and the related Form 8-K
  • Your Form 10-Q philosophy– complete presentation or update from Form 10-K?
  • MD&A tips for the 10-Q
  • Focus on robust SAB 74 disclosures for Lease Accounting and other new standards
    • Forewarning for the impact of new accounting standards
    • Going beyond the core disclosure requirements with qualitative and quantitative information
    • Status of your implementation efforts
  • When do you need to include the auditor’s review report?
  • Getting a head start - focus areas for year-end planning

Presentation Material

  • Gearing-Up for Your Third-Quarter Form 10-Q
    Bob Laux, George M. Wilson, MBA, CPA
  • 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:  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 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:  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 MP3 audio segments qualify as “video replay” credit. Attorneys are limited to 6 video replay 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:  All SEC Institute products can fulfill Washington’s CLE requirements. There is no limit to the number of credits an attorney can earn via SEC Institute products.

    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 15 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.

    Australia (CPD-AUS):  SEC Institute’s MP3 audio segments may fulfill Australia’s CPD requirements. Credit limits on MP3 audio segments vary according to jurisdiction. Please refer to your jurisdiction’s CPD information page for specifics.

    Alberta (CPD-ALBERTA):  All SEC Institute products can fulfill Alberta’s CPD requirements. There is no limit to the number of credits an attorney can earn via SEC Institute products.

    Dubai (CLPD-DUBAI):  SEC Institute’s MP3 audio segments may fulfill CLPD credit requirements.


    Other Credit Types

    CPE Credit (NASBA): Select MP3 audio segments qualify as the “QAS Self-Study” 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 MP3 audio segments 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 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 plicredits@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.

    SHRM Recertification (SHRM):  SEC Institute’s MP3 audio segments qualify as "self-paced" credit. SHRM professionals are limited to 30 credits of self-paced programs per recertification period.

    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.

    Certified Anti-Money Laundering Specialists Certification (CAMS):  SEC Institute’s MP3 audio segments are not approved for CAMS credit.

    New York State Social Worker Continuing Education (SW CPE):  SEC Institute’s MP3 audio segments are not approved for SW CPE credit.

    American Bankers Association Professional Certification (ABA):  SEC Institute’s MP3 audio segments may fulfill ABA credit requirements.

    Certified Financial Planners (CFP):  SEC Institute’s MP3 audio segments are not approved for CFP credit.

     

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