See Credit Details Below
Overview
Why You Should Attend
Mid-sized and smaller reporting companies need to keep pace with a changing reporting landscape as the SEC ramps up its rulemaking activities, including final rules on climate-related disclosures and cybersecurity disclosures. Attendees will learn about the standard-setting agendas of the FASB and PCAOB, and will hear updates on rulemaking, interpretive guidance, the increasing volume of SEC comment letters and related frequent focus areas, and enforcement actions emanating from the SEC. In addition, we have a panel on ethical challenges which qualifies for ethics credit for CPE purposes. Our expert faculty will provide practical approaches to new and complex accounting and disclosure requirements.
What You Will Learn
After completing this program, participants will be able to:
- Understand the latest developments and prepare for the SEC final rule: “The Enhancement and Standardization of Climate-Related Disclosures for Investors”
- Summarize recent SEC rulemaking, including Cybersecurity Disclosures, Pay Versus Performance, Recovery of Erroneously Awarded Compensation, and Insider Trading Arrangements and Related Disclosures
- Anticipate final and potential rulemaking from the FASB’s technical agenda, including segment reporting, disaggregation of income statement expenses, and accounting for crypto assets
- Summarize accounting and reporting issues incurred with income taxes, including the FASB final rule “Improvements to Income Tax Disclosures”
- Identify changes from the FASB on accounting for financial instruments
- Discuss best practices for drafting MD&A, including the SEC’s focus on non-GAAP measures
- Recall developments in the SEC review process and the most frequent areas for SEC comments
- Gain insight on recent SEC enforcement actions, whistleblowing developments, and ethical challenges
- Understand the current focus areas of the PCAOB
Who Should Attend
SEC reporting professionals, including those involved in the preparation or review of financial statements, partners of public accounting firms and their staff, lawyers and corporate legal staff, investor relations professionals, and audit committee members.
Program Level
Overview
Prerequisites
We recommend first attending the SEC Reporting Skills Workshop for Financial Professionals or SEC Reporting and Practice Skills Workshop for Lawyers or prior experience with the SEC reporting process and use of the Instructions to Forms, and Regulations S-K and S-X.
Advanced Preparation
None