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 provisions of the SEC’s COVID-19 reporting relief pronouncements.
- Identify the impact of COVID-19 on annual meeting processes and issues related to virtual annual meetings.
- Describe the issues COVID-19 presents when preparing quarterly reports on Form 10-Q for the first quarter of 2020.
This program will:
- Review the SEC’s guidance for COVID-19 disclosure considerations.
- Discuss the SEC’s deadline and reporting accommodations related to COVID-19.
- Analyze the impact of COVID-19 on the annual meeting process.
- Review the SEC’s guidance for virtual annual meetings.
- Outline risk factor disclosure requirements as applied to COVID-19.
- Identify the need for known-trend disclosures in MD&A regarding COVID-19’s possible impact.
- Identify COVID-19 disclosure issues in other items within Form 10-Q.
CPE Program Level: Update
Intended Audience: CPAs, accountants, attorneys, and other allied financial professionals who regularly deal with SEC reporting and disclosure requirements, and related accounting issues, including in-house counsel, outside attorneys, chief financial officers (CFOs), controllers and their staff, internal auditors, and partners of public accounting firms and their staff.
Prerequisites: A basic understanding of the SEC’s reporting and disclosure requirements.
Advanced Preparation: None
Instructional Method: QAS Self-Study
Updated: April 2020
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.