Self Study
Stay up to date on the latest changes...
SEC Hot Topics – MD&A and Non-GAAP Financial Measures
$59.95$59.95
SEC Hot Topics – MD&A and Non-GAAP Financial Measures
Course Description:
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:
Upon successful completion of this course, participants will be able to:
Course Description:
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:
Upon successful completion of this course, participants 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
- Differentiate between a GAAP financial measure and a non-GAAP financial measure
- Recognize examples of different types of non-GAAP financial measures
- Identify which SEC guidance is applicable to different types of non-GAAP financial measures
- Recognize disclosures within the scope of Regulation G
- Identify key requirements included within both Regulation G and Regulation S-K related to these measures
Course Number:
KC35
NASBA Field of Study:
Accounting
Level:
Basic
Author/Instructor:
Kelen F. Camehl, CPA, MBA
Publication Date:
March 2024
CPE Credits:
5
Prerequisites:
None
Advanced Preparation:
None
KC35
NASBA Field of Study:
Accounting
Level:
Basic
Author/Instructor:
Kelen F. Camehl, CPA, MBA
Publication Date:
March 2024
CPE Credits:
5
Prerequisites:
None
Advanced Preparation:
None
The Wait is Over
SIGNUP TODAY AND RECEIVE 8 HOURS OF FREE CPE CREDIT
Copyright © 2026 CPE Credit. All Rights Reserved.
0 Comments