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SEC Pay Versus Performance DisclosuresCode: 23-SECPAY
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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.
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
CPE credit: 1 Hours
Program Level: Overview
Advance Preparation: None
Exam expiration date: Participants must submit exams for grading within one year from the date of purchase