New SEC Climate Rules - The Practitioner's Role

Overview

It’s time to equip yourself

The SEC has adopted rules to enhance and standardize climate-related disclosures by public companies and in public offerings.

The SEC rules set clear disclosure requirements, providing investors with consistent, comparable and reliable information about the financial impact of a changing climate on organizations.

We delve into the finalized rule details and what practitioners should be doing now to prepare.

Highlights

Applicability and compliance dates

Disclosure outside of the financial statement (Regulation S-K requirements) and the role of advisers and consultants

Disclosure inside the financial statements (Regulation S-X requirements) and practitioner considerations in the audit

GHG attestation considerations

Prerequisites

none

Designed For

Accounting or finance professionals who wants to understand the new SEC rule, what has changed from the proposal to the final rule and how to prepare to execute the rule

Accounting professionals who provide advisory services (including ESG matters) for clients and need to advise B&I clients on the new rule and how to prepare to execute the rule

Accounting professionals who provide assurance services, which may include sustainability information that needs to understand how the SEC rule affects climate disclosures

Accounting and finance professionals whose organization is affected by the new SEC rule and want to understand the new SEC rule, what has changed from the proposal to the final rule and how to prepare to execute the rule

Objectives

Recognize S-K requirements.
Identify GHG disclosure requirements.
Distinguish the GHG attestation requirements.

Notice

This course is offered by a 3rd party vendor and will not be accessible in the My CPE Tracker section of the ISCPA website. Course access information will be emailed directly to you by AICPA.