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:
- Understand the overall objective and structure of MD&A and apply this foundation to selected current developments.
- Apply the requirements for discussion of causal factors and forward-looking information in MD&A.
- List current hot topics and other relevant considerations when drafting MD&A.
This program will focus on:
- The overall goal of MD&A.
- The ongoing evolution of cybersecurity disclosures:
- When do they become relevant for MD&A?
- What should be disclosed?
- Pointers on drafting the overview.
- Quantification of changes in operations.
- Operating segments to deeper analysis, trends, and frequent SEC comments on MD&A.
- Recent enforcement cases, including the 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.
- Why hasn’t the SEC issued any new MD&A guidance in recent years?
- Market Risk Disclosures – an uptick in SEC comments on this area?
Program Level: Update
Intended Audience: Attorneys and accountants who deal with reporting and disclosure and accounting issues, including in-house counsel, outside attorneys, CFOs, controllers and their staff, internal auditors, and partners of public accounting firms and their staff.
Advanced Preparation: None
Instructional Method: QAS Self-Study
Updated: May 2019
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.