CPE EXAM: SEC’s Proposal for climate-change disclosures (Please mark your answers.)


1. GHG emissions have ________ category/categories. a. One b. Two c. Tree d. Four


2. For the second and the third fiscal years following the compliance with the GHG emissions disclosure requirement, accelerated filers and large accelerated filers should obtain an attestation report for their ______________ disclosures.


a. Scope 3 emission b. Scope 2 emission c. Scope 1 emission d. Both b and c.


3. Te Proposal’s metric disclosures fall into three broad categories: a. Financial impact metrics b. Expenditure metrics c. Financial estimates and assumptions d. All the above.


4. Line items impacted due to severe weather events and other natural conditions (e.g., impairment charges) is an example of the following metrics:


a. Financial impact metrics b. Expenditure metrics c. Financial estimates and assumptions d. All the above.


5. Identify the correct statement:


a. Companies most likely face lower compliance costs because of the Proposal.


b. Companies most likely face higher compliance costs because of the Proposal.


c. Companies’ costs because of the Proposal is neutral. d. None of the above.


Participant Evaluation Please use the following scale to complete the below evaluation: 1=strongly disagree; 2=disagree; 3=neutral; 4=agree; 5=strongly agree 1) Te stated learning objectives were adequately met. 2) Te author conveyed a strong knowledge of the subject matter. 3) Te article was timely and relevant. 4) Te article and exam were well-suited to my background, education and experience.


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My overall rating for the self-study program is:  Poor  Fair  Average  Very Good  Excellent It took me ______ hours and ______ minutes to read the article and complete the exam.


Name: ____________________________________________ OSCPA Member No.: ____________________ Firm/Company: ______________________________________ Email address (where the CPE certificate will be sent): _________________________________________________________________________________________________


Payment Information (choose one): I am:  An OSCPA member ($25)  A nonmember ($40) Payment Information (choose one):  Enclosed is a check made payable to the Oklahoma Society of CPAs  Personal credit card  Corporate card


Card number __________________________________________________________________________________ Exp. Date (required) _____________________________ Name as it appears on the card _____________________________________________________ Signature ______________________________________________________


After completing the exam above, please mail this page (photocopies accepted) along with your payment information to: Oklahoma Society of CPAs / CPAFOCUS Self-Study / 1900 NW Expressway, Ste 910 / Oklahoma City, OK 73118-1898


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July/August 2022


CPAFOCUS


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