SEC Climate-Related Comments

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 the SEC’s climate-related disclosure requirements which are contained in Financial Release No. 82 and various parts of Regulations S-K and S-X. 

• Apply the SEC’s climate-related disclosure requirements by reviewing actual SEC comment letters and company responses. 

• Use the list of most frequent SEC climate-related comments to help avoid receiving SEC comments on climate-related disclosures.

Course Overview:

This program will focus on:

• Review of the SEC’s guidance for climate-related disclosures 

o FR 82 – Release 33-9106

o Existing Regulation S-K climate-related disclosures

o Existing Regulation S-X climate-related disclosures

o Brief update on the status of the SEC’s March 2024 climate-related disclosure final rules

• Discussion of frequent comment issues for climate-related information 

• Detailed real-world examples of company disclosures and subsequent SEC comments

• Explanation of the basis for each SEC comment 

• Detailed examples of company responses and follow-on SEC comments 

• Discussion of how to avoid climate-related comments 

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: January 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.