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.

While this program offers CPE (NASBA) credit, it has expired for CLE credit in many states. Please check the credit details below.  No CLE certificate will be issued if credit has expired in your state.

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

  • Recall the foundational issues involved in SEC reporting, including the principal public company disclosure laws administered by the SEC and the SEC division responsible for regulating public company disclosures.
  • List the major sources of SEC guidance and related resources required in the SEC research process.
  • Describe key research issues surrounding SEC reporting questions involving known-trend, risk factor, and COVID-19 disclosures.

Course Overview:

This program will focus on:

  • Form instructions aiding in the understanding of disclosure requirements.
  • Regulation S-K and the application of non-financial statement disclosure requirements.
  • Regulation S-X and financial statement disclosure requirements.
  • Other sources of SEC guidance, including Compliance and Disclosure Interpretations (C&DIs) and Staff Accounting Bulletins (SABs).
  • Actual research questions and projects.

Program Level:  Overview 

Intended Audience:  CPAs, accountants, attorneys, and other allied financial professionals who deal with SEC reporting and disclosure, and other related 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:  A general knowledge of the SEC reporting and research process. 

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.

Credit Details

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