CONTINUING EDUCATION FOR TAX & FINANCIAL PROFESSIONALS
Self-Study

SEC Climate-Related Disclosures – What You Need to Know

2 Credits: Accounting

$58.00$78.00

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 Secure Transaction

SEC Climate-Related Disclosures – What You Need to Know

Format
Self-Study
Course Level
Overview
CPE Credits

2 Credits: Accounting

Course Description

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 a high-level overview of the climate-related disclosure requirements along with information about when public companies must start including these disclosures in their respective filings.

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Learning Objectives

Upon successful completion of this course, participants will be able to:

  • Recognize how the SECclimate-related disclosures have evolved
  • Identify types of climate related risks
  • Differentiate between Scope 1, 2, and 3 emissions
  • Recognize qualitative and quantitative climate-related disclosures
  • Identify assurance requirements and compliance dates for different types of entities
  • Financial Impact Metrics
  • Expenditure Effects
  • Financial Estimates and Assumptions
  • Opportunities
  • Financial Statement Disclosure Requirements
  • Inclusion of Disclosures in the Financial Statements
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Course Specifics

Course ID
SS124379307
Revision Date
April 2, 2024
Prerequisites

There are no prerequisites.

Advanced Preparation

None

Number of Pages
61

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 …