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 actions that the SEC, business groups, and hedge fund managers have taken with respect to ESG and climate change disclosures.
- Describe examples of ESG disclosures from two different companies.
- Recognize the various bodies that have developed frameworks and proposed standards for ESG and climate-related disclosures.
This program will focus on:
- Comments from regulators about ESG disclosures.
- ESG communications from the World Economic Forum.
- ESG statements from hedge fund managers.
- Examples of ESG disclosures in current public company reporting.
- Existing ESG reporting frameworks.
- The future outlook for ESG reporting frameworks.
- Current ESG best practices for companies.
CPE Program Level: Update
Intended Audience: CPAs, accountants, attorneys, and other allied 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: A general understanding of ESG and climate change disclosures.
Advanced Preparation: None
Instructional Method: QAS Self-Study
Updated: May 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.