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 and developing issues impacting the preparation of the proxy statement.
- List disclosure principles and considerations surrounding the impact and uncertainty of COVID-19 and selected administrative changes to Form 10-K.
- List the significant new Disclosure Modernization changes and developing issues, as well as on-going challenges, affecting the preparation and review of Form 10-K and related SEC staff focus areas.
This program will focus on:
- Tailoring disclosures related to COVID-19 for your company – risk factor, MD&A, executive compensation, and accounting considerations.
- Details of the changes to your Form 10-K and proxy required by the SEC’s 2020 Disclosure Modernization and Simplification initiatives and other rule changes.
- SEC staff focus areas for 2020 Form 10-Ks, including non-GAAP measures and MD&A.
- Example disclosures in key areas such as known trends, Brexit, LIBOR and other emerging risks.
- Accounting and financial reporting watch areas.
- Recent enforcement actions.
- Continuing topics from 2019 and looking forward to 2021.
CPE Program Level: Update
Intended Audience: CPAs, accountants, and attorneys 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 knowledge of the new and developing issues impacting the preparation of Form 10-K and proxy statements.
Advanced Preparation: None
Instructional Method: QAS Self-Study
Updated: January 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.