SEC Hot Topics - MD&A and Non-GAAP Financial Measures - 2024 (Text Based)

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:

1. Identify the SEC Regulation applicable to MD&A

2. Recognize the primary objective and focus areas related to MD&A

3. Identify key information that should be included within a company's MD&A

4. Recognize the types of transactions that should be discussed in MD&A

5. Identify methods to enhance the presentation of MD&A

6. Differentiate between a GAAP financial measure and a non-GAAP financial measure

7. Recognize examples of different types of non-GAAP financial measures

8. Identify which SEC guidance is applicable to different types of non-GAAP financial measures

9. Recognize disclosures within the scope of Regulation G

10. Identify key requirements included within both Regulation G and Regulation S-K related to these measures
    
    

Instructional Method: Self-Study

Review Date: 10/22/2024

Required Components: Written Materials

CPE Final Exam Required Passage Grade: 70%

Please Note: This course must be completed within 1 year of the date of receipt of this course for CPE Credit.

Field of Study: Accounting

Level of Knowledge: Beginner

Prerequisite: None

Advanced Preparation: None

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FurtherEd is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.nasbaregistry.org.