MD&A Update: Best Practices & Going Beyond Compliance Webinar
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
View Dates
| Date | Time | Subscriptions | Register |
|---|---|---|---|
| Thu, Nov 19, 2026 Code WA441KCPR01126 | 12:00 PM – 1:00 PM ET | Register | |
| Tue, Dec 1, 2026 Code WA441LCPR01026 | 9:00 AM – 10:00 AM ET | Register | |
| Wed, Dec 23, 2026 Code WA441LCPR03026 | 1:00 PM – 2:00 PM PT | Register | |
| Thu, Dec 31, 2026 Code WA441LCPR01126 | 2:00 PM – 3:00 PM ET | Register | |
| Mon, Jan 4, 2027 Code WA441ACPR01027 | 10:00 AM – 11:00 AM ET | Register | |
| Tue, Jan 19, 2027 Code WA441ACPR01127 | 9:00 AM – 10:00 AM ET | Register | |
| Thu, Jan 28, 2027 Code WA441ACPR03027 | 10:00 AM – 11:00 AM PT | Register | |
| Wed, Feb 3, 2027 Code WA441BCPR03027 | 3:00 PM – 4:00 PM PT | Register | |
| Mon, Feb 8, 2027 Code WA441BCPR01027 | 9:00 PM – 10:00 PM ET | Register | |
| Tue, Feb 23, 2027 Code WA441BCPR01127 | 9:00 AM – 10:00 AM ET | Register |
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