See Credit Details Below
Overview
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:
- List new and evolving Form 10-K disclosure issues, including the SEC’s new MD&A rules, COVID-19 considerations, and human capital resources concerns.
- Recall key disclosure and process issues associated with the preparation of proxy statements.
- Identify key SEC staff focus areas regarding the preparation of Form 10-Ks and proxy statements.
Course Overview:
This program will focus on:
- The SEC’s new MD&A rules.
- Tailoring disclosures concerning cybersecurity and COVID-19, including risk factor, MD&A, and accounting considerations.
- Human capital resources, climate change, and other ESG-related disclosures.
- Key disclosure issues for proxy statements.
- Assuring appropriate disclosure of perks in view of continuing SEC scrutiny and enforcement actions.
- Virtual and in-person annual meeting considerations.
- Shareholder proposal developments.
- Abstention and broker non-vote policies – their effects on quorum requirements and approving proposals.
- SEC staff focus areas for 2021 Form 10-Ks and proxy statements, including non-GAAP measures and MD&A.
- Recent accounting and auditing enforcement actions, including those involving special purpose acquisition companies (SPACs).
CPE Program Level: Update
Intended Audience: CPAs, accountants, and attorneys who deal with SEC reporting and disclosure, 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: None
Advanced Preparation: A basic understanding of the SEC reporting and disclosure requirements, and the related accounting issues associated with the preparation of Form 10-Ks and proxy statements.
Instructional Method: QAS Self-Study
Updated: February 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.