Key SEC Developments Webinar (3.5 Hours)

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Qualifies for Year-Long Passes!

Key SEC Developments Webinar (3.5 Hours)

CPE Credit: 3.5 Hours

Price: $269.00

NASBA Field of Study: Accounting

 

Overview

In this webinar taken from our popular SEC Conference, our panel of Big 4 and industry experts will provide you with the up-to-the-minute information and guidance you need to successfully handle today’s most critical SEC accounting and reporting issues.
 

AGENDA HIGHLIGHTS


•  SEC Commission & Staff Changes
   – Staff/administration leadership focus

•  SEC Reporting in the COVID-19 Environment
   – Exchange Act
   – Corp Fin Disclosure Topic No. 9
   – Non-GAAP Measures

•  SEC Financial Disclosure Rulemaking
   – Change to non-accelerated filer definition
   – New definitions of accelerated and large accelerated filers
   – Amendments to Rule 3-10 and Rule 3-16
      – Guaranteed debt or debt-like securities
   – Rule 3-13 Waiver requests
      – S-X Rule 3-13 relief
      – SEC staff waiver requests
   – Amendments to Rule 3-05 and Article 11
   – Changes to reporting acquisitions and dispositions
   – Reduced Requirements for Registration Statements
   – Pro Forma Information
   – Disclosure Effectiveness

•  Amendments to Modernize & Simplify Certain Parts of Regulation S-K
   – Adoptive and effective dates
   – Item 101: Description of Business
   – Item 103: Legal Proceedings
   – Item 105: Risk Factors
   – Human capital management disclosure
   – Principles-based disclosure

•  Changes to Definitions of Accredited Investor & Institutional Buyer

•  Direct Listings on the NYSE
   – Overview of listing standards

•  Modernizing Disclosures for Banking Registrants
   – Industry Guide 3 replaced 

•  Inline XBRL

•  SEC Interpretive Guidance
   – Key performance indicators and metrics in MD&A

•  Critical Audit Matters (CAMs)
   – Applicability of CAM Reporting
   – Communication and disclosures
   – Early observations and examples

•  Cybersecurity
   – Disclosures
   – Best practices
   – SEC enforcement priority

•  Legislative Update
   – JOBS Act 3.0
  
– Regulatory outlook: Biden Administration

•  SEC Reporting Implications of FASB Transition Approach—Credit impairment (ASC 326)
   – Key disclosure changes
   – COVID-19 implications

•  FASB ASC Updates
   – Credit impairment (ASC 326)

•  SEC Staff Comments & Trends
   – SEC staff focus areas
      – Non-GAAP measures
      – ASC 606, Revenue from Contracts with Customers
      –  MD&A
      – Goodwill issues

•  CARES Act Accounting Issues
   – Paycheck Protection Program (PPP)
   – Loan Modifications related to COVID-19

 

LEARNING OBJECTIVE  To provide financial professionals with an update on the key SEC hot button issues and regulations that
impact the financial accounting and reporting of listed companies.

PREREQUISITE  None.    ADVANCE PREPARATION  None.    PROGRAM LEVEL  Update.   NASBA FIELD OF STUDY  Accounting.
DELIVERY METHOD  Group Internet-Based.

 

This live webinar is also available as a self-study webinar
Key SEC Developments Self-Study Webinar (5 Hours)

Speakers

SPEAKERS


Sheri Fabian, National Assurance Partner – SEC Services, BDO

Hillary Holmes, Partner, Gibson, Dunn & Crutcher LLP

David Levi, Senior Vice President, Controller & Principal Accounting Officer, Vonage

 

Workshop

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