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SEC Climate-Related Disclosures - Overview (Course Id 2328)

QAS / Registry
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Author : Kelen Camehl, CPA, MBA
Course Length : Pages: 27 ||| Word Count: 7884 ||| Review Questions: 3 ||| Final Exam Questions: 5
CPE Credits : 1.0
IRS Credits : 0
Price : $12.95
Passing Score : 70%
Course Type: NASBA QAS - Text - NASBA Registry
Technical Designation: Technical
Primary Subject-Field Of Study:

Accounting - Accounting for Course Id 2328

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 brief 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 : 31111
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 : 24-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 - 2328

Keywords : Accounting, SEC, Climate-Related, Disclosures, Overview, 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
  • 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 - Overview

Course Learning Objectives

Course Overview

Introduction

Climate-Related Disclosure Resources

Why Were These Disclosures Needed

Summary of Climate-Related Disclosures

Climate-Related Risks

Actual & Potential Impacts of Climate-Related Risks

Description of Expenditures from Mitigation/Adaptation Activities

Transition Plans, Scenario Analysis, & Internal Carbon Prices

BOD Oversight of Climate-Related Risks

Risk Management Process

Targets and Goals

Scope 1 & Scope 2 GHG Emissions

Attestation Over GHG Emissions Disclosures

Review Questions

Financial Statement Effects

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

Review Questions

Glossary of Key Terms

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