Overview
In this self-study webinar taken from our SEC Conference, you will discover the latest issues that the SEC is targeting, what factors trigger investigations and enforcement actions, and the possible outcomes.
AGENDA HIGHLIGHTS
• SEC Leadership & Enforcement Highlights
• Enforcement Process
– Chronology
– Investigations sources
– Remedies in corporate cases
• Current Trends & Developments
– Recent priorities
– Extensive rulemaking
– Wide-ranging enforcement
– Accountability
– Earnings management
– Non-GAAP Measures
– Internal Controls
– Insider trading
– ESG
– Cybersecurity
– Clawbacks
– Retaliation
LEARNING OBJECTIVE To update accountants and other financial professionals on the latest SEC enforcement issues, and show them
the best ways to avoid problems and handle SEC investigations.
PREREQUISITE None. ADVANCE PREPARATION None. PROGRAM LEVEL Update. NASBA FIELD OF STUDY Accounting.
DELIVERY METHOD Self-Study.
Speakers
SPEAKERS
Anne McKinley, Assistant Regional Director, Division of Enforcement, SEC
Brad Mroski, Managing Director, AlixPartners, former Assistant Chief Accountant, Division of Enforcement, SEC
John Sikora, Partner, Latham & Watkins LLP, formerly in the SEC's Enforcement Division
Detailed Learning Objectives
• Identify the SEC’s overall approach to enforcement messaging to marketplace participants
• Identify the amount of FY 2019 penalties and disgorgements obtained by the SEC from marketplace participants
• Recognize those individuals the SEC considers individually accountable for issuers’ financial transparency
• Recognize the monetary sanction threshold for receipt of a financial award under the SEC’s whistleblower program
• Recognize the trending degree of activity within the SEC’s whistleblower program
• Identify those enforcement weapons at the disposal of the SEC enforcement division
• Recognize the relative degree to which the SEC charged individuals when taking stand-alone enforcement actions
• Identify individual SEC accounting investigation objectives
• Identify the current SEC accounting areas of focus
• Identify the investigative approaches utilized by the SEC’s Financial Reporting and Auditing Group