These research efforts build the GPS: Guidance Procedures Systems library. Published research may be downloaded from this page at no cost. Printed copies are available for a nominal fee. If you wish to purchase copies of the publications, please contact the CEP Institute at cepi scu. Since that time, the use of global equity plans has become much more common, as companies are operating in multiple countries.
Emphasis has been given to areas of risk that are independent of a specific country. Country specific information is provided through links to information available on the internet, ensuring the information is updated The title has also been updated to reflect the use of all types of equity awards not just stock plans.
For candidates taking the CEP exam, please use the original version of this publication for the exam. You can download the original version below. It provides a detailed assessment of critical financial, legal, and operational risks for many key processes of the equity compensation department.
For each process, illustrative controls and tests of controls to mitigate the risk have been identified. The publication was also updated to reflect that most companies utilize a relatively automated administration infrastructure defined as a hosted software platform Saas and partial or full outsourcing. The controls and tests of those controls have been updated to reflect this automation. Case studies of a wide range of companies size, industry, geographic location are used to illustrate the many issues that organizations face in dealing with the complexity of communication.
This publication focuses on employee stock purchase plans ESPP. Both and non plans present challenges and opportunities for companies, and this publication addresses those issues as well as the delicate management required to maintain preferential tax treatment for plans. This publication focuses on the unique aspects of performance awards as related to administration and financial reporting. This research provides guidance to U.
Research underwritten by Bank of America Merrill Lynch. Building on the success of the initial research, this research provides guidance on internal controls to mitigate risk for companies granting restricted stock and restricted stock units.More...