<p>This course will be an overview of:</p> <ul> <li>Current developments within the SEC highlighting personnel changes and topics of interest to preparers and users of public company financial statements</li> <li>How the SEC Division of Enforcement has addressed certain alleged violations of securities laws</li> <li>SEC final rules on SPACs and climate-related disclosures</li> <li>Certain PCAOB issues related to the continued existence of the PCAOB, audit quality and advice to auditors and the companies that they audit</li> </ul>