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 calculator 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 new SEC metrics guidance and the distinction between metrics and non-GAAP measures.
- Recognize and apply the key considerations in the SEC’s January 30, 2020 metrics release.
- Enumerate the issues in recent SEC enforcement actions focused on metrics and other matters related to the use of metrics.
This program will focus on:
- The definition of a metric.
- The distinction between metrics and non-GAAP measures.
- An overview of the details and implementation challenges of the SEC’s new metrics guidance.
- A review of metric usage and disclosure, and related SEC comments.
- A review recent SEC enforcement cases focused on metrics.
CPE Program Level: Update
Intended Audience: CPAs, accountants, auditors, attorneys, 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: A general understanding of the SEC’s new metrics guidance and non-GAAP measures.
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.