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SEC Climate-Related Disclosures - Deep Dive (Course Id 2326)

QAS / Registry
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Author : Kelen Camehl, CPA, MBA
Course Length : Pages: 60 ||| Word Count: 25,754 ||| Review Questions: 12 ||| Final Exam Questions: 20
CPE Credits : 4.0
IRS Credits : 0
Price : $35.95
Passing Score : 70%
Course Type: NASBA QAS - Text - NASBA Registry
Technical Designation: Technical
Primary Subject-Field Of Study:

Accounting - Accounting for Course Id 2326

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

Usage Rank : 20000
Release : 2024
Version : 1.0
Prerequisites : None.
Experience Level : Overview
Additional Contents : Complete, no additional material needed.
Additional Links :
Advance Preparation : None.
Delivery Method : QAS Self Study
Intended Participants : Anyone needing Continuing Professional Education (CPE).
Revision Date : 19-Jun-2024
NASBA Course Declaration : Participants must complete the final examination within one year of purchase and with a minimum passing grade of 70% or better to receive CPE credit unless otherwise noted on the Course History page (i.e. California Ethics must score 90% or better). After logging in click on the Course History links on your My Courses page for the Begin date and Expire date for the Final Exam.
Approved Audience :

NASBA QAS - Text - NASBA Registry - 2326

Keywords : Accounting, SEC, Climate-Related, Disclosures, Deep, Dive, cpe, cpa, online course
Learning Objectives :

Course Learning Objectives

Upon completion of this course, you will be able to:
  • Recognize how the SEC climate-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

Course Contents :

Chapter 1 - SEC Climate-Related Disclosures - Deep Dive

Course Learning Objectives

Course Overview

Introduction

How Did We Get Here?

Climate Introduction

Review Questions

Climate-Related Disclosure Resources

The Need for Enhanced/Standardized Climate-Related Disclosures

Summary of Climate-Related Disclosures

Climate-Related Risks (1)

Actual & Potential Impacts of Climate-Related Risks (2)

Description of Expenditures from Mitigation/Adaptation Activities (3)

Review Questions

Transition Plans, Scenario Analysis, & Internal Carbon Prices (4)

BOD Oversight of Climate-Related Risks (5)

Risk Management Process (6)

Targets and Goals (7)

Scope 1 & Scope 2 GHG Emissions (8)

Attestation Over GHG Emissions Disclosures (9)

Review Questions

Financial Statement Effects (10, 11, & 12)

Financial Impact Metrics

Expenditure Effects

Financial Estimates and Assumptions

Opportunities

Financial Statement Disclosure Requirements

Inclusion of Disclosures in the Financial Statements (Rule 14-01(a))

Registrants Subject to Climate-Related Disclosure Rules and Affected Forms

Compliance Dates

Alternatives Considered

Review Questions

Glossary of Key Terms

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