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 the history and details of the SEC’s requirements for reporting on disclosure controls and procedures, and how disclosure committees can help fulfill these requirements. 
  • Describe key issues in the design and operation of disclosure committees. 
  • Recognize key issues for disclosure committee consideration in the current reporting environment. 

    Course Overview:

    This program will focus on:

  • Disclosure committee history, background, and purpose.
  • Disclosure committee composition.
  • Disclosure committee operations, including charters, certifications, and processes.
  • COVID-19-related disclosure considerations:
    • Tailoring disclosure to specific company circumstances
    • SEC comments to date
  • Details of the SEC’s new business, risk factor, legal proceedings, and MD&A disclosure requirements.
  • Other disclosure considerations in the current environment:
    • Brexit
    • Cybersecurity
    • LIBOR transition
  • Proxy review for disclosure committees:
    • Recent SEC enforcement actions surrounding perks

CPE Program Level:  Update 

Intended Audience:  CPAs, accountants, attorneys, and other professionals who deal with SEC reporting and disclosure, and related accounting issues, including in-house counsel, outside attorneys, chief financial officers (CFOs) and their staff, internal auditors, and partners of public accounting firms and their staff.

Prerequisites:  None 

Advanced Preparation:  A general knowledge of the SEC’s disclosure committee requirements.

Instructional Method:  QAS Self-Study

Updated:  February 2021

Credit Information:  1 CPE credit is available upon completion of this program’s 3 content-review questions and a minimum passing score of 70% on the 5-question final exam.

Credit Details

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