<br />
Trusted Professional<br />
he<br />
Vol. 13 No. 4 · March 1, 2010 The Newspaper of the New York State Society of Certified Public Accountants www.nysscpa.org<br />
<br />
SEC Adopts<br />
Disclosure Guidance<br />
for Climate Change<br />
<br />
By CHRIS GAETANO<br />
Trusted Professional Staff<br />
<br />
<br />
NEW YORK—Public companies can now<br />
add climate change impacts to the list of<br />
things they may need to disclose on their<br />
annual 10-K reports, due to new interpre-<br />
tive guidelines approved, 3-2, by the U.S.<br />
Securities and Exchange Commission (SEC)<br />
on Jan. 27. The vote fell along party lines.<br />
The guidelines, according to SEC Chair<br />
Mary Schapiro, are intended to clarify<br />
when climate change impacts migh<a title="The Trusted Professional March 1, 2010 page 1" href="http://viewer.zmags.com/publication/f04aa1b9?page=1">Trusted Professional heVol. 13 No. 4 </a> Trusted Professional heVol. 13 No. 4 <a title="The Trusted Professional March 1, 2010 page 2" href="http://viewer.zmags.com/publication/f04aa1b9?page=2"> 2New York State Society of Certi</a> 2New York State Society of Certi<a title="The Trusted Professional March 1, 2010 page 3" href="http://viewer.zmags.com/publication/f04aa1b9?page=3"> 3New York State Society of Certi</a> 3New York State Society of Certi<a title="The Trusted Professional March 1, 2010 page 4" href="http://viewer.zmags.com/publication/f04aa1b9?page=4"> 4New York State Society of Certi</a> 4New York State Society of Certi<a title="The Trusted Professional March 1, 2010 page 5" href="http://viewer.zmags.com/publication/f04aa1b9?page=5"> 5New York State Society of Certi</a> 5New York State Society of Certi<a title="The Trusted Professional March 1, 2010 page 6" href="http://viewer.zmags.com/publication/f04aa1b9?page=6"> 6New York State Society of Certi</a> 6New York State Society of Certi<a title="The Trusted Professional March 1, 2010 page 7" href="http://viewer.zmags.com/publication/f04aa1b9?page=7"> 7New York State Society of Certi</a> 7New York State Society of Certi<a title="The Trusted Professional March 1, 2010 page 8" href="http://viewer.zmags.com/publication/f04aa1b9?page=8"> 8New York State Society of Certi</a> 8New York State Society of Certi<a title="The Trusted Professional March 1, 2010 page 9" href="http://viewer.zmags.com/publication/f04aa1b9?page=9"> 9New York State Society of Certi</a> 9New York State Society of Certi<a title="The Trusted Professional March 1, 2010 page 10" href="http://viewer.zmags.com/publication/f04aa1b9?page=10"> 10New York State Society of Cer</a> 10New York State Society of Cer<a title="The Trusted Professional March 1, 2010 page 11" href="http://viewer.zmags.com/publication/f04aa1b9?page=11"> 11New York State Society of Cer</a> 11New York State Society of Cer<a title="The Trusted Professional March 1, 2010 page 12" href="http://viewer.zmags.com/publication/f04aa1b9?page=12"> 12New York State Society of Cer</a> 12New York State Society of Cer<a title="The Trusted Professional March 1, 2010 page 13" href="http://viewer.zmags.com/publication/f04aa1b9?page=13"> 13New York State Society of Cer</a> 13New York State Society of Cer<a title="The Trusted Professional March 1, 2010 page 14" href="http://viewer.zmags.com/publication/f04aa1b9?page=14"> 14New York State Society of Cer</a> 14New York State Society of Cer<a title="The Trusted Professional March 1, 2010 page 15" href="http://viewer.zmags.com/publication/f04aa1b9?page=15">(Continued from page 14)Chris GriecoSherly Gsc</a> (Continued from page 14)Chris GriecoSherly Gsc<a title="The Trusted Professional March 1, 2010 page 16" href="http://viewer.zmags.com/publication/f04aa1b9?page=16"> 16New York State Society of Cer</a> 16New York State Society of Cer<a title="The Trusted Professional March 1, 2010 page 17" href="http://viewer.zmags.com/publication/f04aa1b9?page=17"></a> <a title="The Trusted Professional March 1, 2010 page 18" href="http://viewer.zmags.com/publication/f04aa1b9?page=18">It's Not An Option. It's The LAW!NEW YORK STATE </a> It's Not An Option. It's The LAW!NEW YORK STATE <a title="The Trusted Professional March 1, 2010 page 19" href="http://viewer.zmags.com/publication/f04aa1b9?page=19"> 19New York State Society of Cer</a> 19New York State Society of Cer<a title="The Trusted Professional March 1, 2010 page 20" href="http://viewer.zmags.com/publication/f04aa1b9?page=20"> 20New York State Society of Cer</a> 20New York State Society of Cer<a title="The Trusted Professional March 1, 2010 page 21" href="http://viewer.zmags.com/publication/f04aa1b9?page=21"> 21New York State Society of Cer</a> 21New York State Society of Cer<a title="The Trusted Professional March 1, 2010 page 22" href="http://viewer.zmags.com/publication/f04aa1b9?page=22"> 22New York State Society of Cer</a> 22New York State Society of Cer<a title="The Trusted Professional March 1, 2010 page 23" href="http://viewer.zmags.com/publication/f04aa1b9?page=23"> 23New York State Society of Cer</a> 23New York State Society of Cer<a title="The Trusted Professional March 1, 2010 page 24" href="http://viewer.zmags.com/publication/f04aa1b9?page=24">Spring Into Our Conference Season with FAERegist</a> Spring Into Our Conference Season with FAERegist