SEC Top Focus Areas: Non GAAP Financial Measures

Overview

This session will focus on audit documentation, providing an overview of general documentation standards, as well as discussion of many specific elements of the audit process. Topics to be covered will include independence, planning, risk assessment, internal controls, fraud inquires, related parties & parties-in-interest, subsequent events, risks & uncertainties, and more! This session was recorded on June 14,2024 at the Employee Benefit Plans Audit Virtual Conference.

Highlights

• automation for accountants
• GAAP compliance
• financial disclosure requirements
• artificial intelligence in accounting
• SEC reporting updates
• emerging technology trends
• financial reporting

Objectives

• Distinguish between a GAAP and a non — GAAP financial measure
• Recognize examples of different types of non — GAAP financial measures
• Identify SEC guidance applicable to types of non — GAAP financial measures
• Recognize disclosures within the scope of Regulation G and Regulation S — K

Notice

This is a self-study/on demand course offered by a 3rd party vendor and will NOT be accessible in the My Upcoming CPE section of the ISCPA website. Course access information will be emailed directly to you by CalCPA. The course expires one year from the purchase date. Format = Online Self-Study.