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 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: 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.