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5 CPE

Surgent's SEC Hot Topics - MD&A and Non-GAAP Financial Measures

This is a text-based course

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5 CPE

This is a text-based course. To receive credit, you are required to review all content and achieve a minimum score of 70% on the final exam.

This course provides an overview of two of the most popular SEC topics which result in comment letters from the SEC. This includes a discussion of management’s discussion and analysis (MD&A) as well as Non-GAAP Financial Measures. These two areas consistently rank in the Top 10 for the most frequent comment letters issued to public companies by the SEC.

Learning Objectives

  • 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

Major Topics

  • The overall importance 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)
  • An overview of Non-GAAP Financial Measures

CPE Credits Available

5 CPE
5
Accounting

Things to Know About This Course

Course Level

  • Basic

Professional Area of Focus

  • Accounting & Auditing

Prerequisites

None

Advanced Preparation

None

Intended Audience

Financial practitioners who want an overview of the focus areas related to MD&A and Non-GAAP Financial Measures

Provider

Surgent CPE

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