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:
- Recognize the SEC’s non-GAAP measure guidance and specific COVID-19-related issues.
- Describe COVID-19-related non-GAAP measures and metrics reported by companies.
- Recall SEC comments and enforcement cases concerning the use of COVID-19-related non-GAAP measures, as well as alternatives to non-GAAP measures and metrics to explain the impact of COVID-19.
Course Overview:
This program will focus on:
- The SEC’s non-GAAP measure guidance and specific COVID-19-related issues.
- COVID-19-related non-GAAP measures and metrics reported by companies.
- SEC comments regarding 2020 Quarter 3 company reporting.
- Alternatives to non-GAAP measures and metrics to explain the impact of COVID-19.
CPE Program Level: Update
Intended Audience: CPAs, accountants, attorneys, and other allied 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: None
Advanced Preparation: A general understanding of the SEC’s guidance regarding non-GAAP measures and metrics, and specific COVID-19- related issues.
Instructional Method: QAS Self-Study
Updated: February 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.