SEC and Financial Reporting Challenges Quarterly Update Q2 2026
Overview
This course will be an overview of:
- SEC Organizational Updates: Review of personnel changes and structural developments within the SEC that may impact regulatory focus and priorities
- Enforcement Actions: Examination of recent SEC enforcement cases highlighting areas of regulatory concern and compliance risks for public companies
- Regulatory Developments: Analysis of new and proposed rules, comment letter trends, and other regulatory matters affecting financial reporting and disclosure requirements
- PCAOB Activities: Overview of significant Public Company Accounting Oversight Board developments that impact auditors and the companies they audit
Learning Objectives
After completing this course, the learner should be able to:
- Identify current developments within the SEC.
- Recognize significant SEC enforcement actions.
- Distinguish key PCAOB regulatory matters affecting public companies and their auditors.
Details
- Field of Study
- Accounting
- Credits
- 2.5 Credits
- Provider
- Becker Professional Education
- Knowledge Level
- Update
- Advanced Preparation
None
- Course ID
- 45274/52660
- Publication Date
- 04/30/2026
- Planned Expiration
- 04/30/2027
- Prerequisites
None
Instructor
Timothy F. Gearty CPA, MBA, JD, CGMA
Tim Gearty is the National Director and Editor-in-Chief for the world’s largest CPA training program, Becker CPA Review. In addition to his editorial leadership, Tim is also Becker's National Lead Instructor, whose taped lectures are seen in over 325 locations throughout the world. Tim is a nationally recognized expert and speaker on a variety of accounting and tax topics, and has appeared as keynote speaker for several Fortune 100 companies as well as many national associations. He has frequently been called upon over the past twenty years to present accounting and tax topics to large groups, organizations, and corporations, accounting firms and in legal proceedings. Tim is a partner in Gearty & McIntyre, LLP, CPA, a firm which has developed a reputation as a specialist in business advisory services, litigation support and forensic accounting. He is a member of the American Institute of Certified Public Accountants and the New Jersey Society of Public Accountants as well as a trustee of that organization. He holds a BS in Accounting from Fairleigh Dickinson University, and both a MBA in Finance and Law Degree (JD) from Seton Hall University. Tim is a member of the New Jersey and American Bar Associations.
Accreditations
- 1 year course access
- NASBA-approved content
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