PLI “Safe Return” Policy for In-Person Programs

1-Day Program

See Credit Details Below

Overview

Why You Should Attend

By using interactive lectures and examples, this Workshop will give participants a mastery of the SEC’s Management’s Discussion and Analysis (MD&A) requirements for both annual and interim periods, enabling you to draft or review MD&A with confidence.

What You Will Learn

  • Understand in detail the requirements and rules for each section of MD&A – results of operations, liquidity, and capital resources - as updated by the SEC’s November 2020 Disclosure Modernization Final Rule
  • Review good and bad examples of disclosures in each section
  • Explore when omitting the earliest of the three years is appropriate
  • Grapple with the most challenging issues within each section
  • Review climate change disclosure requirements in Financial Release 82
  • Understand when forward-looking information must be disclosed and how to use the 1995 Private Securities Litigation Reform Act (PSLRA) safe harbors
  • Understand the new principles-based requirements for disclosing contractual obligations and off-balance sheet arrangements
  • Effectively disclose critical accounting estimates and understand how they relate to critical audit matters
  • Review frequent SEC comments on MD&A, including quantified analysis of changes, causal factors, and cybersecurity
  • Learn lessons from the SEC’s MD&A enforcement actions

What You Should Bring

To customize your Workshop experience and gain the most benefit from this interactive learning experience we recommend you bring your or a client’s most recent Form 10-K.  If you work with a company that is not yet public, a filing from a company in your industry is a reasonable substitute.

Who Should Attend

This Workshop is geared for experienced SEC reporting professionals.  Preparers of financial statements, partners of public accounting firms and their staff, attorneys, general counsel, in-house counsel and corporate legal staff, investor relations professionals, and others involved in the preparation of SEC filings will take away valuable practical information and skills necessary to succeed in the current SEC reporting environment.

Program Level: Intermediate

Intended Audience:  Preparers of financial statements, partners of public accounting firms and their staff, attorneys, general counsel, in-house counsel and corporate legal staff, investor relations professionals, and others involved in the preparation of SEC filings.

PrerequisitesSEC Reporting Skills Workshop for Financial Professionals or SEC Reporting and Practice Skills Workshop for Lawyers or experience with the SEC reporting process and use of Instructions to Forms, Regulation S-K, Financial Reporting Codification and Staff Accounting Bulletins.

Advanced Preparation: None

Credit Details

Schedule & Location

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