CONTINUING EDUCATION FOR TAX & FINANCIAL PROFESSIONALS
Self-Study

SEC Pay Versus Performance Disclosures- What You Need to Know

Individual
Teams

$29.00$49.00

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CPE Credits

1 Credits: Accounting
Course Level
Overview
Format
Self-Study

Course Description

In August 2022, the Securities and Exchange Commission (SEC) adopted amendments to its rules to require entities to disclose information about the relationship between executive compensation actually paid and the entity’s financial performance.  The rules implement a long-standing requirement mandated by the Dodd-Frank Act. This course provides an overview of the disclosures, how they were developed, and when entities need to apply the new requirements.

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Learning Objectives

Upon completion of this course, you will be able to:

  • Recognize how executive compensationis adjusted to reflect actual compensation paid;
  • Identify disclosure requirements related to performance measures;
  • Recognize disclosure requirements not applicable to smaller reporting companies; and
  • Identify the effective date for the disclosure requirements.
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Course Specifics

Course ID
122307060
Revision Date
November 8, 2022
Prerequisites

There are no prerequisites.

Advanced Preparation

None

Number of Pages
32

Compliance Information

NASBA Provider Number: 103220

CMA Notice: Western CPE makes every attempt to maintain our CMA CPE library, to ensure a course meets your continuing education requirements please visit Insitute of Management Accountants (IMA)

CFP Notice: Not all courses that qualify for CFP® credit are registered by Western CPE. If a course does not have a CFP registration number in the compliance section, the continuing education will need to be individually reported with the CFP Board. For more information on the reporting process, required documentation, processing fee, etc., contact the CFP Board. CFP Professionals must take each course in it’s entirety, the CFP Board DOES NOT accept partial credits for courses.

Meet The Experts

Kelen is a recognized author and reviewer of CPE courses and has authored over 145 courses (350+ CPE credit hours) covering a range of accounting, auditing, financial reporting, regulatory, and ethics topics. 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 an Accounting Policy Advisor with HP. Prior to HP, he served in multiple …