1-Hour Program

See Credit Details Below

Overview

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 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.

Course Overview:

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:  April 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

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