myCPE
myCPE

Form 10-K Series - Management’s Discussion and Analysis (MD&A) 1 Credit

Form 10-K Series - Management’s Discussion and Analysis (MD&A) 1 Credit

  • Rating

    4.5
  • Reviewed on

    November, -0001
  • Subject Area

    Accounting

Learning mode

E-Book
  • Access the course at your convenience
  • Take the assessment test
  • Get your certificate
  • Attend the live interactive session
  • Answer the polling questions
  • Get your certificate

Learning Objective

  • 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.

Course Overview

Management's Discussion and Analysis (MD&A) is a crucial component of financial reporting that goes beyond the numbers in financial statements. This course delves into the essential elements of MD&A, offering participants an in-depth understanding of its role in enhancing transparency and helping investors and stakeholders make informed decisions.

In this course, we will guide you through the key aspects of MD&A, including liquidity, capital resources, and results of operations. Understanding these areas helps provide a clear picture of a company's financial standing and future prospects. You will learn how to craft an effective MD&A that aligns with regulatory expectations while providing insightful and meaningful information. Additionally, the course will cover common challenges faced in MD&A reporting, such as managing forward-looking statements, dealing with critical accounting estimates, and understanding the legal implications of MD&A disclosures.

Key topics covered:

  • Purpose and Importance of MD&A
  • Liquidity and Capital Resources
  • Results of Operations
  • Critical Accounting Estimates

By the end of this CPE Course, you will be equipped with the knowledge to write impactful and compliant MD&A, ensuring your financial reports meet investor expectations and enhance organizational credibility.

For more CPE Financial Reporting courses, Click here.

On Demand Credits for All Qualifications

License details Credits Status
Accounting for Certified Public Accountants (CPA-US) 1 CPE Approved
Certified Internal Auditors (CIA) 1 CPE Eligible
Certified Management Accountants (CMA) 1 CPE Eligible
Chartered Financial Analyst (CFA) 1 PL Eligible
Accounting for Delaware Licensed Public Accountant (DE-LPA) 1 CPE Eligible
Certified Government Financial Manager (CGFM) 1 CPE Eligible
Certified Fraud Examiner (CFE) 1 CPE Eligible
Internal Audit Practitioner (IAP) 1 CPE Eligible
Certified Financial Forensics (CFF) 1 CPD Eligible
Certified Valuation Analyst (CVA) 1 CPE Eligible
Qualification in Internal Audit Leadership (QIAL) 1 CPE Eligible
Accounting for Iowa Licensed Public Accountant (IA-LPA) 1 CPE Eligible
Accounting for Maine Licensed Public Accountant (ME-LPA) 1 CPE Eligible
CIPM 1 PL Eligible
Certified Business Appraiser (CBA)/Master Certified Business Appraiser (MCBA) 1 CPE Eligible
Certified FP&A Professional (FP&A) 1 CE Eligible
License details Credits Status
Accounting for Certified Public Accountants (CPA-US) 1 CPE Approved
Certified Internal Auditors (CIA) 1 CPE Eligible
Certified Management Accountants (CMA) 1 CPE Eligible
Chartered Financial Analyst (CFA) 1 PL Eligible
Accounting for Delaware Licensed Public Accountant (DE-LPA) 1 CPE Eligible
Certified Government Financial Manager (CGFM) 1 CPE Eligible
Certified Fraud Examiner (CFE) 1 CPE Eligible
Internal Audit Practitioner (IAP) 1 CPE Eligible
Certified Financial Forensics (CFF) 1 CPD Eligible
Certified Valuation Analyst (CVA) 1 CPE Eligible
Qualification in Internal Audit Leadership (QIAL) 1 CPE Eligible
Accounting for Iowa Licensed Public Accountant (IA-LPA) 1 CPE Eligible
Accounting for Maine Licensed Public Accountant (ME-LPA) 1 CPE Eligible
CIPM 1 PL Eligible
Certified Business Appraiser (CBA)/Master Certified Business Appraiser (MCBA) 1 CPE Eligible
Certified FP&A Professional (FP&A) 1 CE Eligible

Additional Information

Credit

1

Course Level

Basic

Instructional Method

QAS Self Study
Group Internet Based

Pre-requisites

None

Advance Preparation

None

NASBA APPROVED

MY-CPE LLC, 1600 Highway 6 south, suite 250, sugar land, TX, 77478

MY-CPE LLC (Sponsor Id#: 143597) 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.

About Author

Kelen is a recognized author and reviewer of CPE courses and has authored over 150 courses (370+ 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.  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.

On Demand FAQs

What is Self Study (QAS)?

Self Study QAS (Quality Assurance Service) is a NASBA and other regulatory bodies approved program designed for Professionals to complete their Continuing Professional Education credits through self-paced, interactive courses that meet the highest standards of quality and compliance. We are approved by NASBA, IRS, CFP Board, HRCI, SHRM, Payroll Org, FP Canada, and 25+ other regulatory bodies.

How do I earn CPE credits through self-study?

To earn CPE credits, you must complete the self-study course, pass the required assessments, and submit the necessary documentation. Credits are awarded based on the completion of course hours and successfully passing the assessments.

Are the self-study courses approved by NASBA and other regulatory bodies?

Yes, all our self-study courses are approved by NASBA, IRS, CFP Board, HRCI, SHRM, Payroll Org, FP Canada, and 25+ other regulatory bodies, ensuring they meet the rigorous standards for quality and educational content set by these organizations.

What are the requirements to maintain compliance with self-study courses?

To maintain compliance, you must follow the guidelines set by NASBA and other regulatory bodies, which include completing the course within the specified timeframe, passing the assessments, and keeping accurate records of your learning activities.

How can I access my course completion certificates?

After successfully completing a self-study course and passing the assessments, you can access and download your course completion certificates from your account dashboard on our platform. These certificates are recognized by NASBA, IRS, CFP Board, HRCI, SHRM, Payroll Org, FP Canada, and 25+ other regulatory bodies for compliance and reporting purposes.

How are credits reported to governing bodies?

We issue instant credit certificates, ensuring they are valid for presentation to governing bodies. Typically, we report IRS, CTEC, CFP, IDFP, IWI, VBOA Ethics credits within 7 days – the fastest in the industry.

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