1-Hour Program

See Credit Details Below

Overview

CPE credit (NASBA QAS Self-Study) is available by completing and passing the program’s CPE Review & Exam.

This program offers CPE (NASBA) and CLE credit. CLE credit may be expired in some states. Please check the credit calculator below for credit status.

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:  January 2022

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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