Fourth Annual Form 20-F Tune-Up

CPE credit (NASBA QAS Self-Study) is available by completing and passing the program’s CPE Review & Exam.

This program offers CPE (NASBA) and CLE credit. CLE credit may be expired in some states. Please check the credit calculator below for credit status.

Upon the successful completion of this program, the participant will be able to:

·      Recall disclosure controls and procedures requirements and implement recently adopted SEC final rules regarding cybersecurity disclosures under Item 16K of Form 20-F

·      Discuss recent Form 20-F reporting changes including clawback and Rule 10b5-1 plan disclosures

·      Address evolving disclosure challenges, including climate-related matters, inflation and supply chain risks, recent comment letter trends, non-IFRS financial measure requirements, and operating review and prospects enforcement actions

This program will focus on:

• Discussing new cybersecurity disclosures and their interplay with related cybersecurity event disclosures on Form 6-K
• Reviewing disclosures for clawback policies and related clawback events for listed companies
• Discussing new share repurchase disclosures in Form 20-F and daily repurchase information disclosed on new quarterly Form F-SR
• Analyzing new insider trading policy disclosure requirements for 2025
• Reviewing climate-related and other ESG disclosure requirements
• Analyzing other new and emerging disclosure issues including inflation, supply chain disruption and geopolitical risks
• Listing expected SEC staff focus areas for 2023 Form 20-Fs, including non-GAAP measures and operating review and prospects
• Summarizing recent enforcement actions with messages to Form 20-F filers
• Looking forward – Section 16 reporting, climate-related matters, and other watch areas

CPE Program Level: Update 

Intended Audience: Accountants and attorneys who deal with SEC reporting and disclosure and related accounting issues, including CFOs, controllers and their staff, internal auditors, partners of public accounting firms and their staff, in-house counsel, and outside attorneys.

Prerequisites: None 

Advanced Preparation: None

Instructional Method: QAS Self-Study

Updated: February 2025

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.