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
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