Summary Compensation Table (SCT)

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202082

Term: Summary Compensation Table (SCT)

Definition:The Summary Compensation Table is a comprehensive overview of a company's executive pay practices and is typically found in the company's proxy statement. It is mandated by the SEC. An important component of The Summary Compensation Table is the narrative Compensation Discussion and Analysis (CD&A).

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CoursePage Number
26 - Compensation Committees: Framework for Executive Compensation Alignment 8
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The ERI Distance Learning Center is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: https://www.nasbaregistry.org/

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