1-Hour Program

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Overview

This One-Hour Briefing explores key issues as you draft and review MD&A for fiscal year 2024 and subsequent quarters. Discussion will address current and evolving issues in MD&A, including quantitative and qualitative discussion of material changes in financial statement amounts, critical accounting estimate disclosure, and analysis of both short- and long-term liquidity and contractual obligation matters. Key focus areas will be reviewed including supply chain disruption, cybersecurity issues and climate-related matters from FR 82. You will also learn several practical ideas and tips to improve MD&A and streamline the drafting process. Please join our discussion leaders Bob Laux and George M. Wilson of PLI’s SEC Institute as they review key MD&A issues for the 2024 annual report on Form 10-K and 2025 quarterly reports on Form 10-Q.

In this Briefing faculty will:

  • Review the SEC’s principles-based focus on the objective of MD&A – 5 minutes
  • Discuss the requirements for quantitative and qualitative disclosures surrounding material changes and review example disclosures and related comments – 5 minutes
  • Review the requirements for and example comments about critical accounting estimate disclosures – 5 minutes
  • Analyze the requirements for both short- and long-term liquidity and contractual obligations discussion and review example disclosures – 5 minutes
  • Address the need for a discussion of climate-related and/or other ESG issues – 5 minutes
  • Explore when to address inflation, cybersecurity, and other emerging risks –5 minutes
  • Review frequent SEC comments on MD&A – 5 minutes
  • Discuss recent enforcement cases – focus on known trends – 5 minutes
  • Identify the latest issues in using non-GAAP measures in MD&A – 5 minutes
  • Enumerate five ways to improve MD&A – 10 minutes
  • Provide example drafting and review processes– 5 minutes


Who Should Attend: 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

Program Level: Update 

Prerequisites: None 

Advanced Preparation: None

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 Accounting and Auditing Cybersecurity, Privacy, and Data Protection

Credit Details

Schedule & Location

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