1-Hour Program

See Credit Details Below

Overview

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 principle-based objectives of MD&A, the specific disclosure requirements, and ways to improve MD&A.

·      Use the latest guidance regarding climate, inflation, cybersecurity, COVID-19, and other new and emerging risks to develop appropriate MD&A disclosures.

·      Learn from 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:

  • Reviewing the SEC’s principles-based focus on the objective of MD&A
  • Discussing the requirements for quantitative and qualitative disclosures surrounding material changes and reviewing example disclosures and related comments
  • Reviewing the requirements for, and example comments about, critical accounting estimate disclosures
  • Analyzing the requirements for both short- and long-term liquidity and capital resources discussion and reviewing example disclosures
  • Addressing the need for a discussion of climate-related and/or other ESG issues
  • Exploring when to address inflation, cybersecurity, and other emerging risks
  • Reviewing frequent SEC comments on MD&A
  • Discussing recent enforcement cases – focusing on known trends
  • Identifying the latest issues in using non-GAAP measures in MD&A
  • Enumerating the five ways to improve MD&A
  • Providing 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: April 2024


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.

Topics
Accounting and financial reporting Financial reporting (Accounting and financial reporting) Regulation and compliance (Accounting and financial reporting) Disclosure (Securities and other financial products) Regulation and compliance (Securities and other financial products)
Industries
Securities Cybersecurity, Privacy, and Data Protection Accounting and Auditing

Credit Details

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