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.

This program offers CPE (NASBA) and CLE credit. CLE credit may be expired in some states. Please check the credit calculator below for credit status.

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

  • Recall the MD&A guidance contained in S-K Item 303 and reference Financial Releases 36 and 72 and the CorpFin Financial Reporting Manual for additional guidance.
  • Apply lessons learned from real-world SEC MD&A comments to understand MD&A disclosure requirements.
  • Use the most frequent SEC MD&A comment areas to help avoid receiving SEC comment letters.

Course Overview:

This program will focus on:

  • Review of the SEC’s guidance for MD&A:
    • S-K Item 303
    • Financial Releases 36 and 72
    • CorpFin Financial Reporting Manual
  • Discussion of frequent comment issues for MD&A
  • Detailed real-world examples of company disclosures and subsequent SEC comments
  • Explanation of the basis for each SEC comment
  • Detailed examples of company responses and follow-on SEC comments
  • Discussion of how to avoid MD&A comments

CPE Program Level:  Update 

Intended Audience:  CPAs, accountants, attorneys, and other allied professionals who deal with SEC reporting and disclosure and related accounting issues, including chief financial officers (CFOs), controllers and their staff, internal auditors, partners of public accounting firms and their staff, in-house counsel, and outside attorneys.

Prerequisites:   A basic understanding of the SEC’s MD&A requirements.

Advanced Preparation:  None

Instructional Method: QAS Self-Study

Updated: May 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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