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.

Upon the successful completion of this program, the participant will be able to:

  • List the updates and changes made to Form 20-F by the SEC’s recent Disclosure Modernization and Simplification initiatives.
  • Describe emerging and challenging disclosure issues for 2020 Form 20-F filings.
  • Recall frequent SEC comment areas and enforcement cases relevant to Form 20-F.

    Course Overview:

    This program will focus on:

  • The changes to Form 20-F mandated by the SEC’s 2020 Disclosure Modernization and Simplification initiatives and other rule changes.
  • Form 20-F COVID-19 disclosures – risk factors, operating review and prospects, and accounting considerations.
  • Example disclosures in key areas such as known trends, Brexit, LIBOR, and other emerging risks.
  • SEC staff focus areas for 2020 Form 20-F, including non-GAAP measures, and operating review and prospects.
  • Accounting and financial reporting watch areas.
  • Recent enforcement actions.
  • Continuing topics from 2019 and looking ahead to 2021.

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:  A basic understanding of Form 20-F, its mandated disclosures, and recent changes thereto. 

Advanced Preparation:  None

Instructional Method:  QAS Self-Study

Updated:  March 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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