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Courses/Accounting & Tax/NASBA - Accounting

SEC Hot Topics – MD&A and Non-GAAP Financial Measures

An overview of the rules and regulations with respect to management’s discussion and analysis (MD&A)

Created byKelen Camehl
BeginnerUpdated Mar 26, 2023
SEC Hot Topics – MD&A and Non-GAAP Financial Measures

What You'll Learn

check_circleIdentify the SEC Regulation applicable to MD&A
check_circleRecognize the primary objective and focus areas related to MD&A
check_circleIdentify key information that should be included within a company’s MD&A
check_circleRecognize the types of transactions that should be discussed in MD&A
check_circleIdentify methods to enhance the presentation of MD&A
check_circleDifferentiate between a GAAP financial measure and a non-GAAP financial measure
check_circleRecognize examples of different types of non-GAAP financial measures
check_circleIdentify which SEC guidance is applicable to different types of non-GAAP financial measures
check_circleRecognize disclosures within the scope of Regulation G
check_circleIdentify key requirements included within both Regulation G and Regulation S-K related to these measures

About This Course

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.

Field of Study: Accounting

Your Instructor

Kelen Camehl
Kelen Camehl
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star838 reviews

Kelen is a recognized author and reviewer of CPE courses and has authored nearly 160 courses (380+ CPE credit hours) covering a range of accounting, auditing, financial reporting, regulatory, and ethics topics.   His courses are available for purchase from many online CPE providers including the AICPA.   Kelen remained involved in CPA exam content development for nearly 10 years and authored more than a thousand multiple choice questions for various sections of the CPA exam.   He also serves as an Editorial Advisor for the AICPA’s "Journal of Accountancy".     Kelen has nearly 20 years of progressive finance and accounting experience. He currently serves as a Principal in Accounting Policy with HP in Doha, Qatar, and previously served in positions in Houston, Dallas, and Budapest, Hungary.   Prior to HP, he served in multiple accounting roles in the oil & gas industry with ConocoPhillips including technical accounting policy, SOX compliance, and internal audit. He also gained public accounting experience with PricewaterhouseCoopers, working with various clients in the energy, electric, power, gas, and utility sectors.

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