See Credit Details Below
CPE credit (NASBA QAS Self-Study) is available by completing and passing the program’s CPE Review & Exam.
This program offers CPE (NASBA) and CLE credit. CLE credit may be expired in some states. Please check the credit calculator below for credit status.
Upon the successful completion of this program, the participant will be able to:
- Recall the climate-related guidance contained in FR 82 (Release 33-9106) and Regulations S-K and S-X.
- Apply lessons learned from real-world SEC climate-related comment letters.
- Use frequent climate-related comments to help avoid receiving SEC comment letters.
This program will focus on:
- Review of the SEC’s guidance for climate-related disclosures
- FR 82 – Release 33-9106
- Existing Regulation S-K climate-related disclosures
- Existing Regulation S-X climate-related disclosures
- Detailed real-world examples of company disclosures and subsequent SEC comments
- Explanation of the basis for each SEC comment
- Detailed examples of company responses and follow-on SEC comments
- Discussion of frequent comment issues for climate-related information
- Discussion of how to avoid climate-related comments
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: A basic understanding of the SEC’s comment letter process.
Advanced Preparation: None
Instructional Method: QAS Self-Study
Updated: September 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.