MD&A Update: Best Practices & Going Beyond Compliance | CPE Online

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MD&A Update: Best Practices & Going Beyond Compliance Webinar

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Live Webinar

$79

CPE Credits: 1 Hour
Overview

Management’s Discussion and Analysis (MD&A) disclosures face heightened scrutiny as regulators, investors, and courts place increasing focus on transparency, risk disclosures, and the use of non-GAAP measures. This course provides a practical update on current MD&A trends, SEC comment letter activity, enforcement developments, and emerging disclosure expectations involving cybersecurity, AI, tariffs, crypto assets, R&D, and goodwill. Explore:

  • Key MD&A disclosure areas receiving increased SEC, investor, and enforcement scrutiny
  • Trends in SEC comment letters, non-GAAP guidance, and enforcement activity
  • Practical implications of recent legal, regulatory, and disclosure developments affecting MD&A reporting
Objective

To provide CPAs and other finance and reporting professionals with a practical update on current MD&A disclosure developments, enabling them to better understand evolving SEC expectations, assess disclosure risk, and strengthen reporting and compliance practices.

Emphasis
  • Areas closely scrutinized in MD&A:
    – Cybersecurity
    – Impact of tariffs and geopolitical conflicts
    – AI
    – Crypto assets
    – R&D expenditures
    – Goodwill
    – Compliance and disclosure interpretations (C&DIs) on non-GAAP measures
  • Trends in staff comment letters
  • Recent Supreme Court decisions:
    – Macquarie Infrastructure Corp. v. Moab Partners, L.P.
    – Facebook Inc. v. Amalgamated Bank
  • Recent SEC MD&A enforcement actions
  • Potential areas for change
  • Known trends and uncertainties disclosure considerations
Speakers

Rob Kelley, Of Counsel, Gibson, Dunn & Crutcher LLP

Available Formats:

Live Webinar

$79

CPE Credits: 1 Hour

This course is included in the following subscriptions:

Valid Subscriptions:
Not available
Anytime Subscription
Self-Study Subscription
Combo Subscription
Evening/Weekend Subscription

Need more than one course? Upgrade to a subscription and save.

View Subscriptions
Prerequisite
None
Level of Knowledge
Overview
CPE Credits
1 Hour
NASBA Field of Study
Accounting
Title
CPE Subscriptions: A Better CPE Experience
  • Earn all your credits in one place--no more separate providers.  We're your one-stop-shop to complete your CPE requirements fast.
  • General & state-specific ethics courses are included at no additional cost.  (When we say in one place, we mean it!)
  • Convenience meets flexibility with CPE Subscription options that align with your schedule, no matter how busy you are. 

 

MD&A Update: Best Practices & Going Beyond Compliance Self-Study Webinar

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Link Copied!

Available Formats:

Self-Study

$79

CPE Credits: 1.5 Hours
Overview

Management’s Discussion and Analysis (MD&A) disclosures face heightened scrutiny as regulators, investors, and courts place increasing focus on transparency, risk disclosures, and the use of non-GAAP measures. This self-study webinar provides a practical update on current MD&A trends, SEC comment letter activity, enforcement developments, and emerging disclosure expectations involving cybersecurity, AI, tariffs, crypto assets, R&D, and goodwill. Explore:

  • Key MD&A disclosure areas receiving increased SEC, investor, and enforcement scrutiny
  • Trends in SEC comment letters, non-GAAP guidance, and enforcement activity
  • Practical implications of recent legal, regulatory, and disclosure developments affecting MD&A reporting
Objective

To provide CPAs and other finance and reporting professionals with a practical update on current MD&A disclosure developments, enabling them to better understand evolving SEC expectations, assess disclosure risk, and strengthen reporting and compliance practices.

 

DETAILED LEARNING OBJECTIVES

• Understand the primary objective of the MD&A section under Item 303 of Regulation S-K

• Recognize the importance of cybersecurity disclosures in MD&A

• Understand the SEC's requirements for non-GAAP financial measures

• Identify the trends in SEC comment letters regarding liquidity and capital resources

• Identify the key elements required in forward-looking statements

• Understand the significance of critical accounting estimates in financial disclosures

• Recognize the SEC’s enforcement actions, such as the 2022 case against VMWare

• Comprehend the SEC's cybersecurity disclosure requirements

Emphasis
  • Areas closely scrutinized in MD&A:
    – Cybersecurity
    – Impact of tariffs and geopolitical conflicts
    – AI
    – Crypto assets
    – R&D expenditures
    – Goodwill
    – Compliance and disclosure interpretations (C&DIs) on non-GAAP measures
  • Trends in staff comment letters
  • Recent Supreme Court decisions:
    – Macquarie Infrastructure Corp. v. Moab Partners, L.P.
    – Facebook Inc. v. Amalgamated Bank
  • Recent SEC MD&A enforcement actions
  • Potential areas for change
  • Known trends and uncertainties disclosure considerations
Speakers

Rob Kelley, Of Counsel, Gibson, Dunn & Crutcher LLP

Available Formats:

Self-Study

$79

CPE Credits: 1.5 Hours

This course is included in the following subscriptions:

Valid Subscriptions:
Not available
Anytime Subscription
Self-Study Subscription
Combo Subscription
Evening/Weekend Subscription

Need more than one course? Upgrade to a subscription and save.

View Subscriptions
Prerequisite
None
Level of Knowledge
Overview
CPE Credits
1.5 Hours
NASBA Field of Study
Accounting
Title
CPE Subscriptions: A Better CPE Experience
  • Earn all your credits in one place--no more separate providers.  We're your one-stop-shop to complete your CPE requirements fast.
  • General & state-specific ethics courses are included at no additional cost.  (When we say in one place, we mean it!)
  • Convenience meets flexibility with CPE Subscription options that align with your schedule, no matter how busy you are. 

 

Upcoming dates

  • Live Webinar: Wed, Oct 21, 2026, 9:00 AM – 10:00 AM PDT – $79 (session code WA441JCPR03026)
  • Live Webinar: Wed, Oct 28, 2026, 12:00 PM – 1:00 PM EDT – $79 (session code WA441JCPR01126)
  • Live Webinar: Fri, Nov 6, 2026, 9:00 AM – 10:00 AM EST – $79 (session code WA441KCPR01026)
  • Live Webinar: Mon, Nov 9, 2026, 11:00 AM – 12:00 PM PST – $79 (session code WA441KCPR03026)
  • Live Webinar: Thu, Nov 19, 2026, 12:00 PM – 1:00 PM EST – $79 (session code WA441KCPR01126)
  • Live Webinar: Tue, Dec 1, 2026, 9:00 AM – 10:00 AM EST – $79 (session code WA441LCPR01026)
  • Live Webinar: Wed, Dec 23, 2026, 10:00 AM – 11:00 AM PST – $79 (session code WA441LCPR03026)
  • Live Webinar: Thu, Dec 31, 2026, 2:00 PM – 3:00 PM EST – $79 (session code WA441LCPR01126)
  • Live Webinar: Mon, Jan 4, 2027, 10:00 AM – 11:00 AM EST – $79 (session code WA441ACPR01027)
  • Live Webinar: Tue, Jan 19, 2027, 9:00 AM – 10:00 AM EST – $79 (session code WA441ACPR01127)
  • Live Webinar: Thu, Jan 28, 2027, 7:00 AM – 8:00 AM PST – $79 (session code WA441ACPR03027)
  • Live Webinar: Wed, Feb 3, 2027, 12:00 PM – 1:00 PM PST – $79 (session code WA441BCPR03027)
  • Live Webinar: Mon, Feb 8, 2027, 9:00 PM – 10:00 PM EST – $79 (session code WA441BCPR01027)
  • Live Webinar: Tue, Feb 23, 2027, 9:00 AM – 10:00 AM EST – $79 (session code WA441BCPR01127)