1-Hour Program

See Credit Details Below

Overview

Disclosure committees face new, unique challenges this year-end.  New compensation disclosures, climate related disclosures, cybersecurity risk, inflation, supply chain disruptions, human capital resources, uncertainties related to COVID-19 and other emerging risks all present disclosure decisions that often are complex and difficult to assess.  Disclosure controls and procedures must be confirmed or amended to verify that they capture the information now required for these and other new “principles-based” disclosure requirements – particularly in light of the Compass Minerals enforcement action that found there to be a “deficient disclosure process”.  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.

In this Briefing faculty will:

  • Review disclosure committee history and background – why have a disclosure committee? - 5 minutes
  • Discuss disclosure committee composition - 5 minutes
  • Describe disclosure committee operations (e.g., charter, certifications, process) - 10 minutes
  • Address climate related disclosure considerations – 5 minutes
    • Lessons from the SEC comment letter process
    • Tailoring disclosure to specific company circumstances
  • Analyze cybersecurity disclosure considerations – 5 minutes
    • Related SEC enforcement actions
  • Explain inflation disclosure considerations – 5 minutes
  • Summarize COVID-19 related disclosure considerations – 5 minutes
  • List other disclosure considerations in the current environment – 10 minutes
    • Human capital resources
    • Compensation – pay for performance rules
    • MD&A – fine-tuning the 2020 changes
    • LIBOR transition
    • Brexit
  • Address proxy review for disclosure committees – 10 minutes
    • Continuing SEC enforcement actions surrounding perks

 

Who Should Attend:  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, outside attorneys

Program Level:  Update 

Prerequisites:  None 

Advanced Preparation:  None

Industries

Credit Details

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