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:

  • Recall key considerations for disclosure committees, including the definition and history of disclosure controls and procedures, considerations in disclosure committee composition and operations, and related enforcement actions
  • Incorporate the impact of the new pay versus performance disclosures, clawbacks and 10b5-1 plans into disclosure committee processes and procedures
  • Discuss reporting changes in areas such as climate, human capital and cybersecurity that may require adjustments to disclosure committee processes and procedures

Course Overview:

This program will focus on:

  • Review disclosure committee history and background – why have a disclosure committee?
  • Discuss disclosure committee composition
  • Describe disclosure committee operations (e.g., charter, certifications, process)
  • Address climate related disclosure considerations
    • Lessons from the SEC comment letter process
    • Tailoring disclosure to specific company circumstances
  • Analyze cybersecurity disclosure consideration
    • Related SEC enforcement actions
  • Explain inflation disclosure considerations
  • Summarize COVID-19 related disclosure considerations
  • List other disclosure considerations in the current environment
    • Human capital resources
    • Compensation – pay for performance rules
    • MD&A – fine-tuning the 2020 changes
    • LIBOR transition
    • Brexit
  • Address proxy review for disclosure committees
    • Continuing SEC enforcement actions surrounding perks

 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: May 2023


Credit Details

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