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:
- 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.
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.