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Current Developments in Sustainability Standard-Setting and SEC Rulemaking
Accounting & Financial Reporting
Webcast

Current Developments in Sustainability Standard-Setting and SEC Rulemaking

Learn about the current state of global sustainability standard-setting and proposed climate-related reporting requirements for SEC registrants. Panelists will discuss the implications for corporate reporting and assurance, and next steps you can take.

Do you have an AICPA membership? Log in to apply your member discount.

Format

Webcast

NASBA Field of Study

Specialized Knowledge

Level

Basic

CPE Credits

2

Author(s)

Sue Lloyd, Paul Munter

Availability

3 months

Product Number

WC3743581

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 Business & partner 
Product Details

Developments in global standards on sustainability

Join us to learn about the:

  • First two sustainability standards exposure drafts from the International Financial Reporting Standards (IFRS) Foundation's International Sustainability Standards Board (ISSB)
  • SEC's proposed amendments to Regulations S-K and S-X for the enhancement and standardization of climate-related disclosures
  • Implications for corporate reporting and assurance

Key Topics

  • Current developments in global sustainability reporting
  • The ISSB's proposed general requirements and climate-related disclosure standards
  • The SEC's proposed climate-related disclosure rule
  • Action items for companies to establish internal controls and reporting processes for sustainability and climate-related disclosures

Learning Outcomes

  • Recall current developments within global sustainability reporting.
  • Identify key components of the ISSB's proposed general requirements and climate-related disclosure standards.
  • Identify key components of the SEC's proposed climate-related disclosure rule.
  • Recognize action items for companies to establish internal controls and reporting processes for sustainability and climate-related disclosures.

Who Will Benefit

  • Accounting and finance professionals
  • Audit and assurance professionals
  • Investor relations professionals
  • Sustainability practice leaders and partners
More Details
NASBA Field of Study
Specialized Knowledge
Level
Basic
Prerequisites
None
Access
This is a digital product. With full paid access the content will be available to you for 3 months after purchase date.
Duration
2 hrs
Pricing
Do you have an AICPA membership? Log in to apply your member discount.

Group ordering for your team

2 to 5 registrants

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Start order

6+ registrants

We can help with group discounts. Call us at 1-800-634-6780 (option 1) or email us at salessupport@aicpa.org

Contact us
Speakers
Sue Lloyd
The Trustees of the International Financial Reporting Standards (IFRS) Foundation appointed Ms. Lloyd as Vice-Chair of the International Sustainability Standards Board (ISSB), effective 1 March 2022. As Vice-Chair, Ms. Lloyd will support the Chair and will focus particularly on the ISSB's work on technical standard-setting issues and developments. Ms Lloyd has served as a Member of the IFRS Foundation's International Accounting Standards Board (IASB) since 2014, and Vice-Chair since 2016. She has also served as Chair of the IFRS Interpretations Committee. In addition to her IASB responsibilities, since 2020 she has played a leading role in the establishment of the ISSB. This included serving as an IASB representative on the Technical Readiness Working Group (TRWG), formed by the IFRS Foundation Trustees to provide a running start to the technical work of the ISSB. Prior to joining the IASB Board, Ms. Lloyd worked for the IASB as a senior technical director, leading the development of new IFRS Standards, and as director of capital markets with responsibility for the IASB's reform of accounting for financial instruments. Ms Lloyd also worked for the organisation from 2002 to 2004 as a technical project manager. She has held various positions in investment banking both in the UK and in Australia and has served as a member of the Australian Accounting Standards Board (AASB). She has a Master's degree in accounting and finance from the University of Auckland in New Zealand.
Paul Munter
Paul Munter was named the Acting Chief Accountant in February 2021. Since 2019, Mr. Munter served as Deputy Chief Accountant leading the international work in the agency’s Office of the Chief Accountant (OCA). As Acting Chief Accountant, Mr. Munter serves as the principal advisor to the Commission on accounting and auditing matters. He also is responsible for assisting the Commission in discharging its oversight of the Financial Accounting Standards Board and the Public Company Accounting Oversight Board. Prior to joining the SEC, he had extensive professional experience in both academia and as a partner at a large accounting firm where he served as the lead technical partner for the U.S. firm’s international accounting and auditing activities and served on the firm’s panel responsible for establishing firm positions on the application of IFRS. Mr. Munter also served as an academic fellow in OCA. He has served on the accounting faculty at the University of Miami, Texas Tech University, and University of Colorado, Boulder. Mr. Munter earned his Ph.D. in accounting from the University of Colorado. He received his B.S. and M.S. degrees in accounting from Fresno State University. He is a Certified Public Accountant in Colorado, New York, and Florida.
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