Master the SEC Reporting and Research Process – Part One

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 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 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.