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
  • 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.
Last updated/reviewed: March 14, 2024
9 Reviews (27 ratings)

Reviews

5
Anonymous Author
Great overview of the new requirement. The details provided in the course were concise. I liked the format of the course as well. Thanks Kelen.
5
Anonymous Author
Intersting discussion of disclosures on CEO compensation (including stock compensation and pension benefits)
5
Anonymous Author
Great course, informative and well structured. Very good with quiz and exam questions. Thank you!
5
Member's Profile
Really liked this course. It was very informative and the Course Material was easily followed.
4
Anonymous Author
Liked the presentation. Information was presented clearly, in a format that was easy to follow.
5
Member's Profile
This is very simple and easy to understand with most of the information needed.
4
Anonymous Author
Very good overview of the new executive compensation disclosure requirements.
4
Anonymous Author
This was a very good overview of the new requirements.
4
Anonymous Author
Good summary of new pay versus performance disclosures.
Prerequisites
Course Complexity: Foundational
No advanced preparation or prerequisites are required for this course.
Education Provider Information
Company: Illumeo, Inc., 75 East Santa Clara St., Suite 1215, San Jose, CA 95113
Contact: For more information regarding this course, including complaint and cancellation policies, please contact our offices at (408) 400- 3993 or send an e-mail to .
Instructor for this course
  Course Overview CPE
Course Syllabus
COURSE MATERIAL
  SEC Pay Versus Performance Disclosures - What You Need to Know (Text Based Course)PDF
REVIEW AND TEST
  REVIEW QUESTIONSquiz
 FINAL EXAMexam