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
• SEC Reporting in Response to Market Disruptions
– Reporting considerations
– Banking industry challenges
– Natural disasters
– Lessons learned
• SEC Financial Disclosure Rulemaking
– Beneficial ownership reporting
– Special Purpose Acquisition Companies (SPACs)
• Amendments to Enhance & Standardize Climate-Related Disclosures for Investors
– Increased demand for ESG information
– Disclosures
– Outside of the financial statements
– Audited financial statements
– Location considerations
– Assurance
– Item 1501 – governance disclosures
– Strategy, Business Model, and Outlook – Item 1502
– Risk Management – Item 1503
– 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
– COSO Guidance for Sustainability Reporting
• Disclosure Considerations for China-based Operations
• Cybersecurity
– Cybersecurity disclosure rules adopted
– SEC Enforcement Priority
– Disclosure and Audit issues
• Staff Accounting Bulletins
• 10b5-1 Plans & Share Repurchases
• Recovery of Erroneously Awarded Compensation
• Pay vs. Performance
• Staff Guidance on Materiality
• Legislative Update
– Corporate buybacks
– "ESG Month" hearings
– Proposed requirements for California
• SEC Staff Comments & Trends
– Non-GAAP measures
– Management's Discussion & Analysis (MD&A)
– Segment Reporting
– ASC 606
– Climate-related disclosures
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.
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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