1-Hour Program

See Credit Details Below


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

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

  • List new and evolving Form 10-K disclosure issues, including the SEC’s new MD&A rules, COVID-19 considerations, and human capital resources concerns.
  • Recall key disclosure and process issues associated with the preparation of proxy statements.
  • Identify key SEC staff focus areas regarding the preparation of Form 10-Ks and proxy statements.

Course Overview:

This program will focus on:

  • The SEC’s new MD&A rules.
  • Tailoring disclosures concerning cybersecurity and COVID-19, including risk factor, MD&A, and accounting considerations.
  • Human capital resources, climate change, and other ESG-related disclosures.
  • Key disclosure issues for proxy statements.
  • Assuring appropriate disclosure of perks in view of continuing SEC scrutiny and enforcement actions.
  • Virtual and in-person annual meeting considerations.
  • Shareholder proposal developments.
  • Abstention and broker non-vote policies – their effects on quorum requirements and approving proposals.
  • SEC staff focus areas for 2021 Form 10-Ks and proxy statements, including non-GAAP measures and MD&A.
  • Recent accounting and auditing enforcement actions, including those involving special purpose acquisition companies (SPACs).

CPE Program Level:  Update 

Intended Audience:  CPAs, accountants, and attorneys who deal with SEC reporting and disclosure, and related accounting issues, including in-house counsel, outside attorneys, chief financial officers (CFOs), controllers and their staff, internal auditors, and partners of public accounting firms and their staff. 

Prerequisites:  None 

Advanced Preparation:  A basic understanding of the SEC reporting and disclosure requirements, and the related accounting issues associated with the preparation of Form 10-Ks and proxy statements.

Instructional Method:  QAS Self-Study

Updated:  February 2022

Credit Information:  1 CPE credit is available upon completion of this program’s 3 content-review questions and a minimum passing score of 70% on the 5-question final exam. 

Credit Details

You May Also Like