1-Hour Program

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 significant new and developing issues, as well as the on-going challenges, affecting the preparation and review of Form 10-K.
  • Recall the new and developing issues that will impact the preparation of proxy statements and Section 16 reporting.
  • Enumerate the current SEC staff focus areas related to Form 10-K.

    Course Overview:

    This program will focus on:

  • The changes to Form 10-K required by the SEC’s Disclosure Modernization and Simplification Final Rule.
  • SEC staff focus areas, including non-GAAP measures and MD&A.
  • Example disclosures in key areas such as known trends.
  • Getting cybersecurity disclosures, including business email compromise risks, right!
  • What you should disclose about Brexit, LIBOR, and other emerging risks.
  • The SEC’s new shareholder proposal process – navigating change.
  • Critical accounting estimates and their relationship to critical audit matters in the auditor’s report.
  • Accounting watch areas:
    • Fine-tuning lease accounting and revenue recognition disclosures.
    • SAB 74 disclosures for current expected credit losses.
    • Other new accounting standards.
  • Recent enforcement actions.

CPE Program Level:  Update 

Intended Audience:  CPAs, accountants, auditors, legal professionals, and other allied financial professionals 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:  None

Instructional Method:  QAS Self-Study

Updated:  March 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.

Credit Details