transcript   Transcript

Third Annual Form 10-K Tune-Up

Recorded on: Jan. 23, 2017
Running Time: 01:03:55

Full Transcript:

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

Lecture Topics  [01:03:55]

Upon the successful completion of this program, the participant will be able to:

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

Course Overview:

This program will focus on:

  • The latest SEC Staff comments about non-GAAP measures.
  • Recently issued accounting standards (SAB 74) disclosure best practices, including revenue recognition, leases, and financial instruments.
  • Other SEC Staff focus areas for fiscal 2016 10-Ks
  • Evolving disclosure changes from the Disclosure Effectiveness Initiative.
  • Example disclosures in key areas such as known trends, including foreign currency and commodity price matters.
  • Cybersecurity disclosures.
  • Critical accounting estimates.


CPE Program Level:


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.


A general knowledge and understanding of Form 10-K.

Advanced Preparation:


Instructional Method:

QAS Self-Study


February 2017

Carol A. Stacey, MSA, CPA ~ Director & Advisory Chair, SEC Institute, a Division of PLI
George M. Wilson, MBA, CPA ~ Director, SEC Institute, a Division of PLI
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