Course Overview
This course provides an overview of the rules and regulations with respect to the management’s discussion and analysis (MD&A) section of an entity’s consolidated financial statements filed with the U.S. Securities and Exchange Commission (SEC).  MD&A has been, and continues to be, a primary focus area of the SEC when reviewing public company filings.  In fact, it has consistently ranked in the top 10 of the most frequent comment letters issued by the SEC.  

Learning Objectives
Upon completion of this course, you will be able to:
     Identify the SEC Regulation applicable to MD&A
     Recognize the primary objective and focus areas related to MD&A
     Identify key information that should be included within a company’s MD&A
     Recognize the types of transactions that should be discussed in MD&A

     Identify methods to enhance the presentation of MD&A

Revision Date:  5/12/2022

Additional Contents : Complete, no additional material needed
Advance Preparation : None
Intended Participants : Any CPA looking to maintain or enhance their professional competence
Course Declaration : Participants must complete the final examination within one year of purchase. A minimum passing grade of 70% or better is required to receive CPE
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