1-Hour Program

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Preparing and reviewing this year’s Form 20-F presents several new challenges.  Companies must consider the need for climate related and other ESG disclosures.  Inflation, cybersecurity and COVID-19 disclosure considerations continue to evolve – plus they must be tailored to each company’s specific situation.  Brexit and the LIBOR transition also continue to present potential disclosure issues.  Join Cheryl L. Linthicum, Professor of Accounting and former Associate Dean, College of Business, the University of Texas at San Antonio, and Gary M. Brown of Nelson Mullins Riley & Scarborough LLP, as they discuss these and other key Form 20-F reporting issues.

In this Briefing faculty will:

  • Review current disclosure considerations (including disclosure controls and procedures) for Form 20-F – 10 minutes
  • Discuss fine tuning changes from the SEC’s Disclosure Modernization and Simplification initiatives – 5 Minutes
  • Address the need for climate change and other ESG disclosures – 5 minutes
  • Analyze other new and emerging disclosure issues including inflation, cybersecurity, COVID-19, Brexit and reference rate reform – 10 minutes
  • List SEC staff focus areas for 2022 Form 20-Fs, including non-GAAP measures and operating review and prospects– 10 minutes
  • Review accounting and financial reporting watch areas – 10 minutes
  • Summarize recent enforcement actions – 10 minutes



Program Level:  Update 

Prerequisites:  None 

Advanced Preparation:  None

Credit Details

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