1-Hour Program

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This One-Hour Briefing will help you deal with current MD&A challenges ranging from the impact of COVID-19 to current SEC focus areas.  Discussion will include the pros and cons of early transitioning to the SEC’s November 2020 rules modernizing MD&A and selected financial data.  You will also learn several practical ideas and tips to improve MD&A and streamline the drafting process.

Please join our discussion leaders P. J. Himelfarb, Partner at Weil, Gotshal and Manges LLP and George M. Wilson of PLI’s SEC Institute, as they review key MD&A issues for the 2020 annual report on Form 10-K and 2021 quarterly reports on Form 10-Q.

Topics to be discussed include:

  • The SEC’s principles-based focus on the objective of MD&A – 5 minutes
  • Early transition opportunities in the SEC’s new MD&A Final Rule – 10 minutes
  • Impact of COVID-19 and Disclosure Guidance Topic 9 and 9A considerations – 10 minutes
  • When to address cybersecurity, Brexit, reference rate reform and other emerging risks – 10 minutes
  • Frequent SEC comments on MD&A, including operating segments and quantified analysis – 5 minutes
  • Recent enforcement cases – focus on known trends – 5 minutes
  • Latest issues in using non-GAAP measures in MD&A – 5 minutes
  • Five ways to improve MD&A – 5 minutes
  • Example drafting and review processes– 5 minutes


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, outside attorneys

Prerequisites:  None 

Advanced Preparation:  None


Credit Details

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