The Practising Law Institute (PLI) will present its “Seventh Annual Dealing with MD&A Hot Topics” as a live webcast on Wednesday, January 26, beginning at 1 p.m.
This briefing will review key issues as attorneys implement the SEC’s November 2020 MD&A Final Rule. Discussion will include identifying current MD&A disclosure challenges including climate change, cybersecurity and COVID-19. Attendees will also learn several practical ideas and tips to improve MD&A and streamline the drafting process.
Discussion leaders Bob Laux and George M. Wilson of PLI’s SEC Institute will review key MD&A issues for the 2021 annual report on Form 10-K and 2022 quarterly reports on Form 10-Q.
Topics to be discussed include:
• The SEC’s principles-based focus on the objective of MD&A
• Implementation steps and tips for the SEC’s new MD&A Final Rule
• The need for a discussion of climate change and/or other ESG issues
• Continuing impact of COVID-19 and Disclosure Guidance Topic 9 and 9A considerations
• When to address cybersecurity, Brexit, reference rate reform and other emerging risks –5 minutes
• Frequent SEC comments on MD&A, including operating segments and quantified analysis
• Recent enforcement cases – focus on known trends
• Latest issues in using non-GAAP measures in MD&A
• Five ways to improve MD&A
• Example drafting and review processes
The program is designed for accountants and attorneys who deal with SEC reporting and disclosure and related accounting issues, including CFOs, controllers and their staff, internal auditors, partners of public accounting firms and their staff, in-house counsel, and outside attorneys.
Course materials will be available to attendees prior to the start of the program. Cost for the webcast is $299. To register or for additional information, visit www.pli.edu and click on “programs.”
