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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: |
Text |
Technical Designation: |
Technical |
Field Of Study: |
Accounting |
Approved Audience: |
NASBA QAS - NASBA Registry |
Key Takeaways: |
This course briefly introduces the SEC final rules on climate related disclosures for public companies released on March 6, 2024.
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Frequently Asked Questions: |
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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: |
23636 |
Release: |
2024 |
Version: |
1.0 |
Prerequisites: |
None. |
Experience Level: |
Overview |
Additional Contents: |
Complete, no additional material needed. |
Additional Links: |
External: SEC Considers Mandating Climate Risk Disclosures
Internal: SEC Reporting Essentials | Climate Disclosures, Non‑GAAP Measures & MD&A
Internal: Climate Change Accounting & Sustainability Reporting
External: SEC Final Rule Text - “The Enhancement and Standardization of Climate‑Related Disclosures for Investors” (SEC PDF)
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Advance Preparation: |
None. |
Delivery Method: |
QAS Self Study |
Intended Participants: |
Anyone needing Continuing Professional Education (CPE). |
Revision Date: |
15-Jul-2026 |
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. |
Keywords: |
SEC Climate-Related Disclosures - Overview - CPE course for CPAs |
Learning Objectives: |
Course Learning Objectives Upon completion of this course, you will be able to:
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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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