Ninth Annual Form 10-K/Proxy Tune-Up

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:

• Recall key proxy elements including new pay versus performance disclosures, security holder proposals, universal proxy requirements, proxy voting advice and clawback rules.
• Recall key Form 10-K disclosures to consider such as climate change, human capital resources, inflation, cybersecurity, and COVID-19.
• Use SEC staff focus areas and recent enforcement cases to avoid comment letters and enforcement actions.

Course Overview:

This program will focus on:

• Explain the SEC’s new pay versus performance rules
• Discuss climate change, human capital resources and other ESG related disclosures
• Address tailoring disclosures about inflation, cybersecurity and COVID-19 for your company – risk factor, MD&A, and accounting considerations
• Review key disclosure issues for proxy statements
• Analyze appropriate disclosure of perks in view of continuing SEC scrutiny and enforcement actions
• Enumerate virtual or in-person annual meeting considerations
• Discuss recent shareholder proposal developments
• Examine the potential effect of the universal proxy rule as well as the impact of abstention and broker non-vote policies – their effects on achieving quorum requirements and approving proposals
• List SEC staff focus areas for fiscal-year 2022 Form 10-Ks and 2023 proxy statements, including non-GAAP measures and MD&A
• Discuss recent accounting and auditing enforcement actions

 CPE Program Level:  Update 

Intended Audience:  Accountants and attorneys who deal with SEC reporting and disclosure and related accounting issues, including CFOs, controllers and their staff, internal auditors, partners of public accounting firms and their staff, in-house counsel, and outside attorneys

Prerequisites:  None 

Advanced Preparation:  None

Instructional Method: QAS Self-Study

Updated: February 2023

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.

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:

• Recall key proxy elements including new pay versus performance disclosures, security holder proposals, universal proxy requirements, proxy voting advice and clawback rules.
• Recall key Form 10-K disclosures to consider such as climate change, human capital resources, inflation, cybersecurity, and COVID-19.
• Use SEC staff focus areas and recent enforcement cases to avoid comment letters and enforcement actions.

Course Overview:

This program will focus on:

• Explain the SEC’s new pay versus performance rules
• Discuss climate change, human capital resources and other ESG related disclosures
• Address tailoring disclosures about inflation, cybersecurity and COVID-19 for your company – risk factor, MD&A, and accounting considerations
• Review key disclosure issues for proxy statements
• Analyze appropriate disclosure of perks in view of continuing SEC scrutiny and enforcement actions
• Enumerate virtual or in-person annual meeting considerations
• Discuss recent shareholder proposal developments
• Examine the potential effect of the universal proxy rule as well as the impact of abstention and broker non-vote policies – their effects on achieving quorum requirements and approving proposals
• List SEC staff focus areas for fiscal-year 2022 Form 10-Ks and 2023 proxy statements, including non-GAAP measures and MD&A
• Discuss recent accounting and auditing enforcement actions

 CPE Program Level:  Update 

Intended Audience:  Accountants and attorneys who deal with SEC reporting and disclosure and related accounting issues, including CFOs, controllers and their staff, internal auditors, partners of public accounting firms and their staff, in-house counsel, and outside attorneys

Prerequisites:  None 

Advanced Preparation:  None

Instructional Method: QAS Self-Study

Updated: February 2023

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.