Overview
In this webinar taken from our popular SEC Conference, our panel of 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
• General SEC Update
– Current SEC leadership
– Regulation Flex Agenda
– Environmental, Social, Governance (ESG)
– Crypto
– SPACs
– Rule 10b5-1
• SEC Reporting in a Geopolitical Environment
– Russia’s invasion of Ukraine
– Suggested disclosure considerations
– Sanctions
– Role of the board of directors
– Cybersecurity
– Critical accounting estimates
– Import/export bans and supply chain disruptions
– Non-GAAP
– Controls
– COVID-19
• SEC Financial Disclosure Rulemaking
– Amendments to modernize, simplify and enhance 300 Series of Regulation S-K
– Regulation S-K modernization
– MD&A and other disclosures
– MD&A liquidity disclosure requirements
– Critical accounting estimates
– General trends and takeaways
• Amendments to Enhance & Standardize Climate-Related Disclosures for Investors
– Increased demand for ESG information
– Climate change proposal: March 2022
– Disclosures outside of the financial statements
– Disclosures in the audited financial statements
– Disclosure location considerations
– Assurance
– Strategy, Business Model, and Outlook—Item 1502
– Greenhouse Gas (GHG) Emissions
– Quantitative Disclosures
– Outside of the financial statements
– Targets and goals—Item 1506
– Within the financial statements
– Assurance on Climate-Related Disclosures
– Proposed Adoption Timeline
• Cybersecurity
– Cybersecurity disclosures
– The commission's 2018 cybersecurity guidance
– Proposed Cybersecurity Disclosure Rules
– SEC Enforcement Priority
– Audit issues
• Special Purpose Acquisition Companies (SPACs)
– Proposed SPAC rule-making
– Legal ramifications
– Financial statements
– Projections
• 10b5-1 Plans & Share Repurchases
– Proposed amendments
– New rules for share repurchases
• Clawbacks
• Pay vs. Performance
– Disclosure
– Tabular list
• Holding Foreign Companies Accountable Act (HFCAA)
• SEC Disclosure Considerations for China-based Operations
• Staff Accounting Bulletins
• Staff Guidance on Materiality
• Legislative Update
• SEC Staff Comments & Trends
– Non-GAAP Measures
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
Polia A. Nair, Partner, CohnReznick LLP
Tai Fung, Assistant Controller, Starbucks
Harrison Tucker, Senior Associate, Gibson, Dunn & Crutcher LLP
Workshop
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Forum
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