SEC Pay Versus Performance Disclosures - What You Need to Know

Course Overview
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.  

Learning Objectives
Upon completion of this course, you will be able to:
•    Recognize how executive compensation is adjusted to reflect actual compensation paid
•    Identify disclosure requirements related to performance measures
•    Recognize disclosure requirements not applicable to smaller reporting companies
•    Identify the effective date for the disclosure requirements

Revision Date:  New 9/24/2024

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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