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Author: |
Kelen Camehl, CPA, MBA |
Course Length: |
Pages: 37 ||| Word Count: 13,519 ||| Review Questions: 7 ||| Final Exam Questions: 10 |
CPE Credits: |
2.0 |
IRS Credits: |
0 |
Price: |
$17.95 |
Passing Score: |
70% |
Course Type: |
Text |
Technical Designation: |
Technical |
Field Of Study: |
Accounting |
Approved Audience: |
NASBA QAS - NASBA Registry |
Key Takeaways: |
This course summarizes the SEC final rules on climate related disclosures for public companies released on March 6, 2024, balancing need to know guidance against a full deep dive treatment.
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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 a high-level 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: |
External: SEC Considers Mandating Climate Risk Disclosures
Internal: SEC Reporting Essentials | Climate Disclosures, Non-GAAP Measures, and MD&A
Internal: Climate Change Accounting & Sustainability Reporting
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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 - What You Need to Know - 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 - What You Need to Know Course Learning Objectives Course Overview Introduction Background Introduction 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 Review Questions Glossary of Key Terms |
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