SEC Climate-Related Disclosures – Overview

Course Overview
On March 6, 2024, the SEC released its long-awaited final rules with respect to climate-related disclosures for public companies.  These rules reflected the SEC’s attempt at responding to investors’ demand for more information about climate-related risks while also balancing the costs of implementing the disclosure requirements.  This course provides brief overview of the climate-related disclosure requirements along with information about when public companies must start including these disclosures in their respective filings.   

 
Learning Objectives
Upon completion of this course, you will be able to:
•    Recognize how the SEC climate-related disclosures have evolved
•    Identify types of climate related risks
•    Recognize qualitative and quantitative climate-related disclosures
•    Identify assurance requirements and compliance dates for different types of entities

Revision Date: 3/14/2024

Additional Contents : Complete, no additional material needed
Advance Preparation : None
Intended Participants : Any CPA looking to maintain or enhance their professional competence
Course Declaration : Participants must complete the final examination within one year of purchase. A minimum passing grade of 70% or better is required to receive CPE
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