SEC Reporting Essentials: Climate Disclosures, Non-GAAP Measures, and MD&A ON DEMAND
Available Until
Your Desk
8.0 Credits
Member Price $232.00
Non-Member Price $267.00
Overview
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. This course provides you with essential knowledge for navigating the evolving landscape of SEC regulations.
Highlights
ESG regulations. Climate-related risk. Climate-related disclosure resources. Planning considerations. BOD Oversight of Climate-Related Risks. Risk Management Process. Financial Statement Effects. Financial Impact Metrics. Non-GAAP Financial Measures. Regulation G. Regulation S-K. EBIT & EBITDA. MD&A Regulations.
Prerequisites
None.
Designed For
CPAs, CFPs, CEOs and other accounting professionals.
Objectives
Recognize how the SEC climate-related disclosures have evolved. Identify types of climate related risks. Differentiate between Scope 1, 2, and 3 emissions. Recognize qualitative and quantitative climate-related disclosures. Identify assurance requirements and compliance dates for different types of entities.
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 $267.00
Member Price $232.00