SEC Reporting Guide: Climate, Non-GAAP, and MD&A

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8 Credits

Subject Area

Accounting

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Course Description
Course Qualification
Author
FAQ

Course Description

As businesses and financial reporting evolve, staying compliant with regulatory changes is more crucial than ever. The Securities and Exchange Commission (SEC) continuously updates its rules to ensure transparency, fairness, and accuracy in financial reporting. For public companies, understanding and adhering to these changes is not just a legal requirement—it's a step towards maintaining investor trust and market stability.
Why Should You Care About SEC Regulations?
If you're responsible for financial reporting or management at a public company, chances are you've encountered the SEC's stringent regulations, particularly around topics like climate-related disclosures, non-GAAP financial measures, and Management’s Discussion and Analysis (MD&A). These are key areas where companies face the most scrutiny, and failure to comply can lead to comment letters from the SEC, impacting your company’s reputation and investor confidence.
This CPE course offers an in-depth dive into three critical SEC regulations that every public company must understand:
Climate-Related Disclosures: The SEC’s final rules on climate disclosures were released on March 6, 2024. Companies are now required to balance transparency with the cost of implementation. What are the essential requirements, and how can businesses prepare for these changes?

Non-GAAP Financial Measures: Companies often use non-GAAP measures to present a clearer picture of financial performance. However, improper use can lead to significant regulatory issues. This chapter explores SEC and FASB compliance requirements, offering insights into common mistakes and how to avoid them.

Management’s Discussion and Analysis (MD&A): The MD&A section is one of the most commonly cited areas in SEC comment letters. Why is it so critical, and how can companies enhance this section to meet SEC expectations? This chapter unpacks the regulatory requirements and common pitfalls companies face in MD&A disclosures.
By the end of this course, you'll gain essential knowledge on these topics, ensuring you are well-equipped to navigate the evolving landscape of SEC regulations, stay compliant, and avoid mistakes in your financial reporting.

Learning Objectives

Recognize the evolution of SEC climate-related disclosures.
Identify different types of climate-related risks.
Differentiate between Scope 1, 2, and 3 emissions.
Explain both qualitative and quantitative climate-related disclosures.
Review assurance requirements and compliance dates for various entities.
Differentiate between GAAP and non-GAAP financial measures.
Recognize key SEC regulations, including Regulation G and S-K, and their relevance to financial disclosures.

Course Qualification

Webinar Qualifies For

8 CPE Credit of Accounting for Certified Public Accountants (CPA-US)
8 CPE Credit for Certified Internal Auditors (CIA)
8 CPE Credit for Certified Management Accountants (CMA)
8 PL Credit for Chartered Financial Analyst (CFA)
8 CPE Credit of Accounting for Delaware Licensed Public Accountant (DE-LPA)
8 CPE Credit for Certified Government Financial Manager (CGFM)
8 CPE Credit for Certified Fraud Examiner (CFE)
8 CPE Credit for Internal Audit Practitioner (IAP)
8 CPD Credit for Certified Financial Forensics (CFF)
8 CPE Credit for Certified Valuation Analyst (CVA)
8 CPE Credit for Qualification in Internal Audit Leadership (QIAL)
8 CPE Credit of Accounting for Iowa Licensed Public Accountant (IA-LPA)
8 CPE Credit of Accounting for Maine Licensed Public Accountant (ME-LPA)
8 PL Credit for CIPM
8 CPE Credit for Certified Business Appraiser (CBA)/Master Certified Business Appraiser (MCBA)
8 CE Credit for Certified FP&A Professional (FP&A)

Additional details

Course Level :

Basic
Credits :

8
Pre-requisites :

None
Advance Preparation :

None

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MY-CPE LLC (Sponsor Id#: 143597) is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.NASBARegistry.org.

Author

About Author

Kelen Camehl, CPA (US), MBA

Kelen is a recognized author and reviewer of CPE courses and has authored over 150 courses (370+ 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 remained involved in CPA exam content development for nearly 10 years and 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 nearly 20 years of progressive finance and accounting experience. He currently serves as a Principal in Accounting Policy with HP in Doha, Qatar. 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.

About Company

HP

www.hp.com/in-en/home.html

Our vision is to create a world where innovation drives extraordinary contributions to humanity. This vision guides everything we do, how we do it, and why we do it.
Our technology – a product and service portfolio of personal systems, printers, and 3D printing solutions – was created to inspire our vision and we are doing everything in our power across climate action, human rights, and digital equity to make it so.
We believe thoughtful ideas can come from anyone, anywhere, at any time. And all it takes is one to change the world.

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