Key SEC Developments Self-Study Webinar (5 Hours)

Key SEC Developments Self-Study Webinar (5 Hours)

CPE Credit: 5 Hours

Price: $269.00

NASBA Field of Study: Accounting

 

Overview

In this self-study 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
     – MD&A liquidity disclosure requirements
     – Critical accounting estimates
     – General trends and takeaways
   – Climate-related disclosures for investors

     – Investor demand for ESG information
     – Climate change proposal
     – Governance Disclosures (Item 1501)
     – Strategy, Business Model and Outlook (Item 1502)

     – Risk Management (Item 1503)
     – Greenhouse gas emissions
     – Quantitative disclosures outside of/within financial statements

     – Targets and Goals (Item 1506)
     – Disclosure location implications
     – Assurance on climate-related disclosures
   – Cybersecurity
   – Special Purpose Acquisition Companies (SPACs)
   – 10b5-1 plans and share repurchases
   – Pay vs. performance

   – Holding Foreign Companies Accountable Act (HFCAA)
   – SEC disclosure considerations for China-based operations
   – Staff accounting bulletins

•  Staff Guidance on Materiality

•  SEC Enforcement Activities

•  Legislative Update
   – Regulatory outlook

   – Proposed requirements for California

•  SEC Staff Comments & Trends
   – Non-GAAP measures

   – MD&A
   – Segment Reporting
   – Risk factorsclimate change matters
   – ASC 606: Revenue from Contracts with Customers
 

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  Self-Study.

Speakers

SPEAKERS


Polia A. Nair, Partner, CohnReznick LLP

Tai Fung, Assistant Controller, Starbucks

Harrison Tucker, Senior Associate, Gibson, Dunn & Crutcher LLP

Detailed Learning Objectives

• Recognize the most recent MD&A liquidity disclosure requirements under Regulation S-K modernization efforts

• Identify the current role of ESG as an investment strategy

• Recognize specified characteristics of the SEC proposed climate-related disclosures

• Identify the disclosure requirements of registrants that have set targets for the reduction of GHG emission under the SEC proposed climate-related disclosures

• Identify the mandatory financial statement metrics for the  impact of climate-related events under the SEC proposed climate-related disclosures

• Identify the characteristics of the SEC’s proposed cybersecurity disclosure rules

• Identify the characteristics of the SEC’s proposed disclosure rules on SPACs

• Identify the characteristics of the new Regulation S-K final rules requiring proxy and information statements that contain executive compensation disclosures

• Recognize recently published guidance provided in SAB 121regarding a registrant’s platform that allows users to transact in crypto-assets

• Recognize recent SEC enforcement focus areas

• Identify the most common recent comment letter topics

• Recognize recent SEC guidance regarding non-GAAP measures

• Identify recent SEC revenue recognition comment letters by topic