Past Webinars

February 16, 2023

SEC Guidance on Non-GAAP Financial Measures and KPIs

Wednesday, March 15, 2023

1 p.m. EDT

Many companies use non-GAAP financial measures to paint a more comprehensive picture of their financial situation. But use caution; the SEC is always watching to make sure these measures are used appropriately.

During this session, our experts will:

  • Revisit the nature and purpose of non-GAAP financial measures
  • Review current regulatory framework, including Regulation G, Regulation S-K item 10(e)
  • Examine recent SEC guidance on non-GAAP financial measures in public disclosures, including C&DIs issued by the SEC’s Division of Corporation Finance
  • Examine recent SEC guidance on key performance indicators (KPIs) and metrics used in MD&A and other company disclosures
  • Examine recent SEC comment letters on non-GAAP financial measures and KPIs and identify SEC areas of concern
  • Consider related SEC enforcement actions
  • Analyze audit committee and management roles in compliance and effective disclosure controls
  • Offer practical suggestions for ongoing compliance with related SEC rules and guidance

After this session, you will:

  • Be reminded of the use of non-GAAP financial measures
  • Become familiar with disclosure trends related to non-GAAP financial measures, as well as KPIs
  • Be aware of the SEC’s areas of concern in this area, as well as enforcement action trends
  • Become familiar with companies’ compliance roles and understand which disclosure controls can be helpful


*CLE is approved or in the process of approval for CLE credit. The type of credit allowed will be determined by the state governing MCLE Board. Contact cle@lexisnexis.com regarding state accreditation status.

NOTE: If you are licensed in New York, this content is appropriate for both newly admitted and experienced New York attorneys. Although this content is appropriate for all New York attorneys, newly admitted attorneys cannot earn CLE credit for the completion of the course when presented via webinar or webcast.

Please Note: Recordings of CLE webinars do not qualify for CLE credit.


December 14, 2022

Preparing for 2023 Proxy and Annual Reporting Season

In this webcast, our experts cover the details of the SEC’s rulemaking and regulatory changes affecting the 2023 proxy and annual reporting cycle.

Key issues companies should consider as they prepare:

  • Shareholder proposals
  • Pay versus performance
  • Compensation agenda items
  • Climate change, human capital and board diversity
  • Director expertise and governance
  • Universal Proxy and much more!

Please Note: Recordings of CLE webinars do not qualify for CLE credit.


September 21, 2022

Impairment: Reminders and Hot Topics

Wednesday, October 19, 2022 (1 p.m. EDT)

Recent global events, coupled with the SEC’s growing focus surrounding reporting on impaired assets has created new financial reporting challenges with respect to impairment.

Get a refresher on the proper accounting for impairment under U.S. GAAP and learn how others are disclosing such issues in their financial statements in this free CPE-eligible* webinar, co-sponsored with GAAP Dynamics.

In this session, we’ll cover:

  • Recent global events causing a renewed focus on impairment
  • Impairment models set out in ASC 350 and 360
  • Required ordering of impairment tests
  • ASU 2017-04 Simplifying the Test for Goodwill Impairment
  • Example financial statement and non-GAAP disclosures
  • Comment letters and SEC focus areas related to impairment

*In order to be awarded full CPE credit, you must respond to at least 3 polling questions asked during the program.


August 10, 2022

Best Practices for Earnings Calls

Any time of year, especially in uncertain and volatile markets, preparing for earnings calls, earnings guidance and investor updates requires careful consideration. Among other factors, companies must consider recent statements and guidance from the Securities and Exchange Commission and SEC Staff.

Join us for a free CLE* webinar to address best practices in preparing for earnings calls and investor updates.

During this session, our experts will address:

  • Communications safe harbors
  • Forward-looking statements and cautionary statements
  • KPIs and non-GAAP financial measures
  • Trend information and earnings guidance
  • SEC guidance related to COVID-19
  • Undertaking securities offerings post-earnings announcements

After this session, attendees will:

  • Become familiar with materiality; knowing what, when, and how issuers should disclose information
  • Understand the background and scope of Regulation Fair Disclosure (“Regulation FD”)
  • Become familiar with earnings releases’ content and what the SEC expects of issuers
  • Recognize best practices of complying with Regulation FD and appropriate language for disclosures and communication to the public

Please Note: Recordings of CLE webinars do not qualify for CLE credit.


May 25, 2022

Preparing to be a public company: reporting requirements

Among the various considerations for companies seeking to go public, companies should understand the significant public reporting requirements created by the Securities Exchange Act of 1934, and its associated rules and regulations.

Topics included:

  • Triggers for deeming a company “public” and thus subject to the Exchange Act’s reporting requirements
  • Tests for determining filer status and implications
  • Overview of information required in periodic reports on Forms 10-K, 10-Q, and 8-K
  • Officer certification requirements under the Sarbanes-Oxley Act of 2002
  • Legal principles relating to the concept of “materiality”
  • Regulation FD
  • Requirements for Insiders (Section 16)

Please Note: Recordings of CLE webinars do not qualify for CLE credit.


May 12, 2022

Climate Change Disclosure: SEC’s Proposed New Rules & Impact on Public Companies

In a departure from existing “principles-based” disclosure requirements rooted in materiality, the SEC last month proposed rules that are prescriptive and intended to provide investors with consistent and comparable data, despite recent evidence that many companies do not find climate change-related physical or transition risks to be material to their businesses.

Our experts covered:

  • An overview and background of the proposed new rules
  • Proposed changes to Regulation S-X affecting financial statement disclosures
  • Proposed changes to Regulation S-K affecting non-financial statement disclosures
  • Proposed scope and phase-in periods
  • Practical considerations for public companies

Please Note: Recordings of CLE webinars do not qualify for CLE credit.