Form 10-K Series: Risk Factors, Controls, and Corporate Governance Disclosures (Course Id 2410)

This course addresses risk factors, controls, and corporate governance disclosures in SEC Form 10-K. It begins with an analysis of the "Risk Factors" section, focusing on how companies identify and communicate risks relevant to their operations. The course also examines internal control over financial reporting (ICFR), executive compensation disclosures, as well as the importance of corporate governance disclosures, with a specific emphasis on audit committees, board composition, and the role of strong governance in boosting investor confidence.

NASBA QAS - Text - NASBA Registry - 2410

Course Learning Objectives

• Identify the methods companies use to determine and communicate risk factors in SEC Form 10-K
• Recognize the key components of ICFR and their significance in accurate financial reporting
• Distinguish between various elements of executive compensation disclosures required in Form 10-K
• Determine the role and responsibilities of audit committees in corporate governance
• Recognize best practices for board composition and independence that enhance corporate governance and investor confidence

Chapter 1 - Form 10-K Series: Risk Factors, Controls, and Corporate Governance Disclosures

Course Learning Objectives

Course Overview

Risk Factors

Regulatory Guidance

Best Practices for Risk Factors

Review Questions

Internal Control Over Financial Reporting

Executive Compensation

Corporate Governance Disclosures

Conclusion

Review Questions

Glossary of Key Terms