CONTINUING EDUCATION FOR TAX & FINANCIAL PROFESSIONALS
Self-Study

Form 10-K Series: Management’s Discussion and Analysis (MD&A)

Individual
Teams

$29.00$49.00

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CPE Credits

1 Credits: Accounting
Course Level
Overview
Format
Self-Study

Course Description

This course provides an in-depth look at Management’s Discussion and Analysis (MD&A), highlighting its critical role as a narrative supplement to financial statements that offers essential context for understanding a company’s financial performance and position. It covers key elements of MD&A, such as liquidity, capital resources, and results of operations. The course also presents best practices for drafting effective MD&A as well as common challenges, including managing forward-looking statements, estimating critical accounting estimates, and navigating legal considerations.

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Learning Objectives

Upon successful completion of this course, participants will be able to:

  • Identify key elements of MD&A
  • Distinguish between liquidity and capital resources in MD&A
  • Recognize best practices for drafting effective MD&A disclosures
  • Identify common challenges in MD&A reporting
  • Recognize the significance of critical accounting estimates in MD&A
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Course Specifics

Course ID
SS125420299
Revision Date
January 24, 2025
Prerequisites

There are no prerequisites.

Advanced Preparation

None

Number of Pages
36

Compliance Information

NASBA Provider Number: 103220

CMA Notice: Western CPE makes every attempt to maintain our CMA CPE library, to ensure a course meets your continuing education requirements please visit Insitute of Management Accountants (IMA)

CFP Notice: Not all courses that qualify for CFP® credit are registered by Western CPE. If a course does not have a CFP registration number in the compliance section, the continuing education will need to be individually reported with the CFP Board. For more information on the reporting process, required documentation, processing fee, etc., contact the CFP Board. CFP Professionals must take each course in it’s entirety, the CFP Board DOES NOT accept partial credits for courses.

Meet The Experts

Kelen is a recognized author and reviewer of CPE courses and has authored over 145 courses (350+ CPE credit hours) covering a range of accounting, auditing, financial reporting, regulatory, and ethics topics. 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 an Accounting Policy Advisor with HP. Prior to HP, he served in multiple …