Kaplan University School of Professional and Continuing Education Kaplan University School of Professional and Continuing Education

An Overview of the SEC’s Financial Reporting and Disclosure Requirements (SEC1)

NEW! 8-Hour Program (Great industry course)

WHY ATTEND THIS COURSE?

Oversight by the SEC of public company financial reporting is critical in maintaining an efficient market for investors by providing accurate and truthful information about reporting entities, the securities they are selling, and the risks involved in investing. This course is designed to provide participants with an overview of the laws that govern the securities industry including the financial reporting and disclosure requirements established by the Securities Act of 1933 and the Securities Exchange Act of 1934 as amended. This program will make extensive use of the SEC’s Financial Reporting Manual for the selection of program topics. This program was developed and will be presented from the perspective of the practitioner preparing and disclosing public company financial information necessary
to comply with SEC regulations. Public company disclosure examples will beillustrated throughout this program.

DESIGNED FOR...

CPAs and other accounting professionals in industry and public practice.

OBJECTIVE

Participants will be able to:

  • Describe the securities laws that regulate the issuance and trading of securities
  • Identify and describe the filing requirements for form S-1 for registration statements
  • Identify and describe the filing requirements for forms 10-Q, 10-K and 8-K
  • Apply the guidance in the SEC’s Financial Reporting Manual to selected topics of more relevance to practitioners

MAJOR SUBJECTS

  • Overview of the SEC laws that govern the securities industry
  • 10-Q, 10-K and 8-K filings
  • Staff Accounting Bulletins (SABs)
  • SEC disclosure requirements
  • Comment letters
  • Selected topics from the SEC’s Financial Reporting Manual

COURSE ACRONYM: SEC1

PRESENTATION METHOD: Group-live

LEVEL OF KNOWLEDGE: Intermediate

PREREQUISITES:

  • Basic knowledge of U.S. GAAP

ADVANCE PREPARATION: None

FIELD OF STUDY: Accounting

RECOMMENDED CPE CREDIT: 8 hours


CPE Sponsor icon

SmartPros®, A Kaplan Company and Loscalzo Institute, A Kaplan Company are 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.