1-Hour Program

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This One-Hour Briefing explores key issues as you draft and review MD&A for fiscal year 2022 and subsequent quarters.  Discussion will include fine-tuning areas such as critical accounting estimates, liquidity and capital resources updated by the SEC’s November 2020 MD&A final rule and will focus on current MD&A disclosure challenges including inflation, climate change, cybersecurity, and COVID-19.  You will also learn several practical ideas and tips to improve MD&A and streamline the drafting process.  Please join our discussion leaders Bob Laux and George M. Wilson of PLI’s SEC Institute as they review key MD&A issues for the 2022 annual report on Form 10-K and 2023 quarterly reports on Form 10-Q.

In this Briefing faculty will:

  • Review the SEC’s principles-based focus on the objective of MD&A – 5 minutes
  • Address the need for a discussion of climate change and/or other ESG issues – 10 minutes
  • Explore when to address inflation, cybersecurity, Brexit, reference rate reform and other emerging risks –5 minutes
  • Assess the continuing impact of COVID-19 and Disclosure Guidance Topic 9 and 9A considerations – 5 minutes
  • Fine-tune implementation of the SEC’s 2020 MD&A changes – 10 minutes
  • Frequent SEC comments on MD&A, including operating segments and quantified analysis – 5 minutes
  • Recent enforcement cases – focus on known trends – 5 minutes
  • Latest issues in using non-GAAP measures in MD&A – 5 minutes
  • Five ways to improve MD&A – 5 minutes
  • Example drafting and review processes– 5 minutes


Who Should Attend:  Accountants and attorneys who deal with SEC reporting and disclosure and related accounting issues, including CFOs, controllers and their staff, internal auditors, partners of public accounting firms and their staff, in-house counsel, outside attorneys

Program Level:  Update 

Prerequisites:  None 

Advanced Preparation:  None


Credit Details

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