24 pages
Course description and objectives:

In August 2022, the Securities and Exchange Commission (SEC) adopted amendments to its rules to require entities to disclose information about the relationship between executive compensation actually paid and the entity’s financial performance.  The rules implement a long-standing requirement mandated by the Dodd-Frank Act. This course provides an overview of the disclosures, how they were developed, and when entities need to apply the new requirements.  

Learning Objectives

Upon completion of this course, you will be able to:

• Recognize how executive compensation is adjusted to reflect actual compensation paid
• Identify disclosure requirements related to performance measures
• Recognize disclosure requirements not applicable to smaller reporting companies
• Identify the effective date for the disclosure requirements

Presentation Method: QAS Self-Study

Category: Accounting

CPE credit: 1 Hours

Program Level: Overview

Prerequisites: None

Advance Preparation: None

Exam expiration date: Participants must submit exams for grading within one year from the date of purchase