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:
- 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.
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.