Meeting SEC Disclosure Requirements: Management's Discussion & Analysis of fi...
Learning objectives

After completing this course, the learner should be able to:

  • Recognize the key MD&A requirements of Item 303 within Regulation S-K.
  • Recognize the key guidance provided under FRR-72, FRR-36, and FRR-83 regarding the preparation of MD&A disclosures.
  • Identify the MD&A requirements for Interim Periods reporting.
  • Recognize current issues addressed in MD&A.
National Registry of CPE Sponsors

A Becker Professional Education 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:

Becker Professional Education Sponsor I.D. Numbers NASBA: 107294, New York: 002087, New Jersey: 20CE00226700, Texas: 009580, Ohio: CPE.186, Illinois 158.002405, Pennsylvania: PX177823

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