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

Third Annual Form 10-K Tune-Up

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

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:

Update

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:

A general knowledge and understanding of Form 10-K.

Advanced Preparation:

None

Instructional Method:

QAS Self-Study

Updated:

February 2017

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 on-demand one-hour briefings 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 on-demand one-hour briefings 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 on-demand one-hour briefings are not approved for Arkansas CLE credit.

California:  SEC Institute’s on-demand one-hour briefings 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 on-demand one-hour briefings 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 on-demand one-hour briefings 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 on-demand one-hour briefings 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 on-demand one-hour briefings qualify as “distance education” credit. Attorneys are limited to 9 credits of distance education per reporting period.

Iowa:  SEC Institute’s on-demand one-hour briefings qualify as “unmoderated” credit. Attorneys are limited to 6 credits of unmoderated programs per reporting period.

Kansas:  SEC Institute’s on-demand one-hour briefings qualify as “prerecorded” credit. Attorneys are limited to 6 credits of prerecorded programs per reporting period.

Kentucky:  SEC Institute’s on-demand one-hour briefings qualify as “non-live” credit. Attorneys are limited to 6 non-live credits per reporting period.

Louisiana:  SEC Institute’s on-demand one-hour briefings qualify as “self-study” credit. Attorneys are limited to 4 credits of self-study per reporting period.

Maine:  SEC Institute’s on-demand one-hour briefings qualify as “self-study” credit. Attorneys are limited to 5.5 credits of self-study per reporting period.

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

Mississippi:  SEC Institute’s on-demand one-hour briefings qualify as “distance learning” credit. Attorneys are limited to 6 credits of distance learning per reporting period.

Missouri:  SEC Institute’s on-demand one-hour briefings qualify as “self-study” credit. Attorneys are limited to 6 credits of self-study per reporting period.

Montana:  SEC Institute’s on-demand one-hour briefings qualify as “self-study” credit. Attorneys are limited to 5 credits of self-study per reporting period.

Nebraska:  SEC Institute’s on-demand one-hour briefings qualify as “computer-based learning” credit. Attorneys are limited to 5 credits of computer-based learning per reporting period.

Nevada:  SEC Institute’s on-demand one-hour briefings 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 on-demand one-hour briefings qualify as “self-study” credit. Attorneys are limited to 6 credits of self-study per reporting period.

New Jersey:  SEC Institute’s on-demand one-hour briefings 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 on-demand one-hour briefings 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 on-demand one-hour briefings 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 on-demand one-hour briefings. Ethics and skills credits may not be earned via on-demand one-hour briefings.

North Carolina:  SEC Institute’s on-demand one-hour briefings qualify as “online” credit. Attorneys are limited to 6 credits of online programs per reporting period.

North Dakota:  SEC Institute’s on-demand one-hour briefings qualify as “self-study” credit. Attorneys are limited to 15 credits of self-study per reporting period.

Ohio:  SEC Institute’s on-demand one-hour briefings qualify as “self-study” credit. Attorneys are limited to 12 credits of self-study per reporting period.

Oklahoma:  SEC Institute’s on-demand one-hour briefings 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 on-demand one-hour briefings qualify as “distance learning” credit. Attorneys are limited to 6 credits of distance learning per reporting period.

Puerto Rico:  SEC Institute’s on-demand one-hour briefings qualify as “non-traditional” credit. Attorneys are limited to 8 credits of non-traditional programs per reporting period.

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

South Carolina:  SEC Institute’s on-demand one-hour briefings qualify as “alternatively delivered” credit. Attorneys are limited to 6 credits of alternatively delivered programs per reporting period.

Tennessee:  SEC Institute’s on-demand one-hour briefings 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 on-demand one-hour briefings qualify as “self-study” credit. Attorneys are limited to 12 credits of self-study per reporting period.

Vermont:  SEC Institute’s on-demand one-hour briefings 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 on-demand one-hour briefings qualify as “pre-recorded” credit. Attorneys are limited to 8 credits of pre-recorded programs per reporting period.

Washington:  SEC Institute’s on-demand one-hour briefings qualify as “A/V” credit. Attorneys are limited to 22.5 credits of A/V programs per reporting period.

West Virginia:  SEC Institute’s on-demand one-hour briefings qualify as “online” credit. Attorneys are limited to 12 credits of online instruction per reporting period.

Wisconsin:  SEC Institute’s on-demand one-hour briefings 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 on-demand one-hour briefings.

Wyoming:  SEC Institute’s on-demand one-hour briefings 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 on-demand one-hour briefings 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 on-demand one-hour briefings 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 on-demand one-hour briefings can fulfill Quebec’s CPD requirements.

Hong Kong (CPD-HK):  SEC Institute’s on-demand one-hour briefings are not approved for CPD-HK credit.

United Kingdom (CPD-UK):  SEC Institute’s on-demand one-hour briefings can fulfill the United Kingdom’s CPD requirements.

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


Other Credit Types

CPE Credit (NASBA):  SEC Institute’s on-demand one-hour briefings qualify as “QAS Self-Study” credit.

IRS Continuing Education (IRS-CE):  SEC Institute’s on-demand one-hour briefings 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 on-demand one-hour briefings 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 on-demand one-hour briefings may fulfill Privacy CPE credit requirements.

HR Recertification (HRCI):  SEC Institute’s on-demand one-hour briefings may fulfill HR credit requirements.

SHRM Recertification (SHRM):  SEC Institute’s on-demand one-hour briefings 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 on-demand one-hour briefings 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 on-demand one-hour briefings are not approved for CAMS credit.

New York State Social Worker Continuing Education (SW CPE):  SEC Institute’s on-demand one-hour briefings are not approved for SW CPE credit.

American Bankers Association Professional Certification (ABA):  SEC Institute’s on-demand one-hour briefings may fulfill ABA credit requirements.

 

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