The Securities and Exchange Commission (SEC) implemented disclosure requirements under Regulation S-K, mandating that publicly traded companies provide clear and comparable disclosures regarding the relationship between executive compensation and financial performance. This SEC pay vs. performance CPE eLearning course (0.5 CPE) helps accountants, auditors, and financial professionals understand and apply these rules effectively. Participants explore the Pay vs. Performance disclosure requirements, including key definitions, calculation considerations, and reporting obligations. The course will cover the presentation of required tables, the measurement of financial performance metrics, and the alignment of executive pay with shareholder returns. Special focus will be given to the role of Generally Accepted Accounting Principles (GAAP) versus non-GAAP measures, as well as practical insights into compliance challenges and best practices. This self-paced SEC pay vs. performance CPE course includes interactive case studies, real-world examples, and assessment questions to reinforce key concepts. It is ideal for accounting and audit professionals responsible for SEC reporting, financial statement preparation, or corporate governance oversight.