SEC Pay Versus Performance Disclosures- What You Need to Know ON DEMAND
Available Until
Your Desk
1.0 Credits
Member Price $29.00
Non-Member Price $33.00
Overview
In August 2022, the SEC adopted amendments to its rules to require entities to disclose information about the relationship between executive compensation actually paid and the entity’s financial performance. The rules implement a long-standing requirement mandated by the Dodd-Frank Act. This course provides an overview of the disclosures, how they were developed, and when entities need to apply the new requirements.
Highlights
Where can I find the disclosure requirements? Measures of performance. Final amendments. Requirement to disclose a company- selected measure. Effective date and transaction requirements.
Prerequisites
None.
Designed For
CPAs.
Objectives
Recognize how executive compensation is adjusted to reflect actual compensation paid. Identify disclosure requirements related to performance measures. Recognize disclosure requirements not applicable to smaller reporting companies. Identify the effective date for the disclosure requirements.
Preparation
None.
Notice
None.
Leader(s):
Leader Bios
Kelen Camehl, Western CPE
Kelen is a recognized author and reviewer of CPE courses and has authored over 85 courses (225+ CPE credit hours) covering a range of accounting, auditing, financial reporting, regulatory, and ethics topics. His courses are available for purchase from many online CPE providers including the AICPA. Kelen has also remained involved in CPA exam content development for nearly 10 years and has authored more than a thousand multiple choice questions for various sections of the CPA exam. He also serves as an Editorial Advisor for the AICPA’s “Journal of Accountancy”.
Kelen has over 15 years of progressive finance and accounting experience. He currently serves as an Accounting Policy Consultant with HP, Inc. in Dallas, TX. Most recently he was located in Budapest, Hungary on a three-year international assignment and served in the company’s Houston, TX location prior to this assignment. Prior to HP, he served in multiple accounting roles in the oil & gas industry with ConocoPhillips including technical accounting policy, SOX compliance, and internal audit. He also gained public accounting experience with PricewaterhouseCoopers, working with various clients in the energy, electric, power, gas, and utility sectors.
Non-Member Price $33.00
Member Price $29.00