1-Hour Program

See Credit Details Below


CPE credit (NASBA QAS Self-Study) is available by completing and passing the program’s CPE Review & Exam.

Upon the successful completion of this program, the participant will be able to:

  • Recall the overall approach to MD&A, including the principles-based objective and steps to improve MD&A.
  • Develop appropriate disclosures for current MD&A hot topics, including climate, inflation, cybersecurity, and COVID-19.
  • Use SEC comment letters and recent enforcement cases to improve MD&A disclosures and help avoid receiving comment letters and enforcement actions.

Course Overview:

This program will focus on:

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

 CPE Program Level:  Update 

Intended Audience:  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, and outside attorneys

Prerequisites:  None 

Advanced Preparation:  None

Instructional Method: QAS Self-Study

Updated: March 2023

Credit Information: 1 CPE credit is available upon completion of this program’s 3 content-review questions and a minimum passing score of 70% on the 5-question final exam.



Credit Details

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