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SEC Pay Versus Performance Disclosures – What You Need to Know
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SEC Pay Versus Performance Disclosures – What You Need to Know
Course Overview
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:
Course Overview
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
Course Number:
KC49
NASBA Field of Study:
Accounting
Level:
Basic
Author/Instructor:
Kelen F. Camehl, CPA, MBA
Publication Date:
March 2024
CPE Credits:
1
KC49
NASBA Field of Study:
Accounting
Level:
Basic
Author/Instructor:
Kelen F. Camehl, CPA, MBA
Publication Date:
March 2024
CPE Credits:
1
Prerequisites:
None
Advanced Preparation:
None
None
Advanced Preparation:
None
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