SEC Climate-Related Disclosures – What You Need to Know
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.

Course Publication Date: April 02, 2024

This course is available with NO ADDITIONAL FEE if you have an active self study membership or all access membership or can be purchased for $20.00!

Author:Kelen Camehl
Course No:ACT-CLIMATE-22004
Recommended CPE:2.00
Delivery Method:QAS Self Study
Level of Knowledge:Overview
Prerequisites:None
Advanced Preparation:None
Recommended Field of Study:Accounting
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Learning Objectives
  • Recognize how the SEC climate-related disclosures have evolved.
  • Identify types of climate related risks.
  • Differentiate between Scope 1, 2, and 3 emissions.
  • Recognize qualitative and quantitative climate-related disclosures.
  • Identify assurance requirements and compliance dates for different types of entities.

CPE Depot Inc. is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.nasbaregistry.org.

Sponsor Number: 109423

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