SEC Update and Hot Topics (2026)

What's happening at the SEC, and what does it mean for public companies and their auditors? From sweeping proposals to simplify financial reporting to shifting enforcement priorities and continued scrutiny of corporate disclosures, 2026 is shaping up to be a year of significant change at the Securities and Exchange Commission (SEC). Fortunately, we've done the homework for you!

Our SEC Update and Hot Topics (2026) online CPE course (2.0 CPE credits) explores the latest developments in SEC reporting, rulemaking, comment letters, and enforcement actions. We'll examine the SEC's evolving regulatory agenda, highlight proposed changes to public company reporting requirements, and discuss common disclosure deficiencies identified through the SEC comment letter process.

Topics covered in this SEC Update course include:

• SEC Regulatory Environment: Changes in SEC leadership, regulatory priorities, and the Commission's approach to financial reporting and enforcement
• SEC Rulemaking and Reporting Reform: Proposals involving semiannual reporting, emerging growth companies (EGCs), filer status, and executive compensation disclosures
• Capital Markets and Digital Assets: Initiatives affecting capital raising, public offerings, and the regulation of crypto assets
• SEC Comment Letters: Recent trends and common deficiencies involving MD&A, segment reporting, non-GAAP financial measures, revenue recognition, and goodwill
• SEC Enforcement: Recent enforcement activity, evolving priorities, and notable cases involving financial reporting fraud and other securities law violations

Whether you're preparing SEC filings, responsible for public company financial reporting, or auditing SEC registrants, understanding the SEC's priorities and expectations is essential. This self-study SEC reporting CPE course helps you identify emerging regulatory developments, recognize potential disclosure issues, and better understand the challenges facing public companies and their auditors.

Forget dry regulatory recitations! GAAP Dynamics brings SEC developments to life with actual SEC comment letter examples, real-world enforcement cases, and thought-provoking scenarios that challenge you to think like an SEC reviewer.

Stay informed about the SEC's changing regulatory landscape, sharpen your financial reporting knowledge, and earn 2.0 CPE credits—all without spending hours combing through SEC releases!

By the end of this course, you should be able to:

• Recognize recent SEC rule-making activities and initiatives
• Recall top areas of recent SEC comment letters and enforcement actions