1-Hour Program

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

Begin to build, or reinforce, your knowledge base in SEC Reporting with the foundational concepts and guidance. Understand the mission of the SEC and how they fulfill their mission and responsibilities, with an emphasis on the Division of Corporation Finance. Gain an understanding of the structure of and use of the SEC’s rules and interpretive guidance. Learn about the reports that SEC registrants must file, how they differ, disclosure requirements - including how to navigate financial and non-financial disclosure, and deadlines based on filer status.

You will learn how to:

  • Outline the overall principles behind the SEC’s system of public company reporting
  • Recall the overall responsibilities of the five SEC Commissioners
  • Identify the Division of the SEC that establishes public company reporting requirements and monitors filings for compliance with those requirements
  • Identify the Office of the SEC that is responsible for accounting matters
  • Identify the division of the SEC that pursues companies and individuals who fail to follow the SEC’s requirements for reporting to the SEC and shareholders.
  • List and differentiate among the various SEC periodic and current reports
  • Categorize the various sources of SEC reporting requirements including the instructions to the forms, Regulations S-K and S-X, SAB’s, SLB’s FRR’s, FRM and C&DI’s
  • Distinguish which sources of SEC reporting requirements require narrative disclosures and which require financial statement and accounting disclosures.
  • Outline the electronic filing process

CPE Program Level: Overview
Intended Audience: Accountants, lawyers, directors, and other allied professionals responsible for SEC financial statement preparation, reporting, filing, disclosure, and compliance.
Prerequisites: A general understanding as to the role of the SEC and the responsibilities of its staff.
Advance Preparation: None
Instructional Method: QAS Self-Study
Updated: July 2016

Lecture Topics [Total time 01:12:47]

Segments with an asterisk (*) are available only with the purchase of the entire program.

  • SEC Reporting Foundations: A Primer to Key SEC Corporation Finance Concepts and Guidance[01:12:47]
    George M. Wilson, MBA, CPA, Carol A. Stacey, MSA, CPA

Credit Details