See Credit Details Below
CPE credit (NASBA QAS Self-Study) is available by completing and passing the program’s CPE Review & Exam.
Disclosure committees face new, unique challenges this year-end. Climate change, human capital resources, the uncertainties related to COVID-19 and other emerging risks present complex and difficult disclosure decisions. Disclosure controls and procedures must either be confirmed or amended to verify that they capture the information now required by the SEC’s new MD&A guidance and other new “principles-based” disclosure requirements. Please join Gary M. Brown of Nelson Mullins Riley & Scarborough LLP and SEC Institute Director George M. Wilson as they discuss these and other key issues for disclosure committees this year-end.
- Disclosure committee history and background – why have a disclosure committee?
- Disclosure committee composition
- Disclosure committee operations (e.g., charter, certifications, process)
- Climate change disclosure considerations
- Tailoring disclosure to specific company circumstances
- SEC comments to date
- Human capital resources and MD&A disclosure requirements
- COVID-19 related disclosure considerations
- Other disclosure considerations in the current environment
- LIBOR transition
- Proxy review for disclosure committees
- Continuing SEC enforcement actions surrounding perks
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
Advanced Preparation: None