Management’s Discussion & Analysis (MD&A) – What You Need to Know
This course provides an overview of the rules and regulations with respect to the management’s discussion and analysis (MD&A) section of an entity’s consolidated financial statements filed with the U.S. Securities and Exchange Commission (SEC). MD&A has been, and continues to be, a primary focus area of the SEC when reviewing public company filings. In fact, it has consistently ranked in the top 10 of the most frequent comment letters issued by the SEC.

Course Publication Date: May 23, 2022

This course is available with NO ADDITIONAL FEE if you have an active self study membership or all access membership or can be purchased for $25.00!

Author:Kelen Camehl
Course No:ACT-MDA-14922
Recommended CPE:2.50
Delivery Method:QAS Self Study
Level of Knowledge:Overview
Advanced Preparation:None
Recommended Field of Study:Accounting
Learning Objectives
  • 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.

CPE Depot Inc. 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:

Sponsor Number: 109423


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