SEC Reporting Essentials - Climate Disclosures, Non-GAAP Measures, and MD&A - 2024 (Text Based)

This course offers a comprehensive overview of key SEC regulations, combining insights from three critical areas.  Chapter 1 covers the SEC's recent final rules on climate-related disclosures for public companies, released on March 6, 2024, addressing the balance between investor demands for transparency and implementation costs.  Chapter 2 explores the hot topic of non-GAAP financial measures, emphasizing compliance with SEC and FASB guidelines, supported by comment letter analysis from the Big 4 accounting firms. Chapter 3 explores the management's discussion and analysis (MD&A) section of financial statements, detailing SEC regulatory requirements and common issues highlighted in their frequent comment letters. Together, these chapters provide essential knowledge for navigating the evolving landscape of SEC regulations.

Learning Objectives:

1. Recognize how the SEC climate-related disclosures have evolved

2. Identify types of climate-related risks

3. Differentiate between Scope 1, 2, and 3 emissions

4. Recognize qualitative and quantitative climate-related disclosures

5. Identify assurance requirements and compliance dates for different types of entities

Instructional Method: Self-Study

Review Date: 08/27/2024

Required Components: Written Materials

CPE Final Exam Required Passage Grade: 70%

Please Note: This course must be completed within 1 year of the date of receipt of this course for CPE Credit

Prerequisites: None

Level: Beginner

NASBA Category: Accounting

Recommended CPE: 8

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Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.nasbaregistry.org