
QAS Self-Study

Overview

CPE Credits
3 Credits: Accounting
Course Description
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.
Learning Objectives
Upon completion of this course, you will be able to:
• 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
Course Specifics
Course ID 1223591 |
Revision Date April 26, 2022 |
Number of Pages 56 |
Prerequisites There are no prerequisites. |
Advanced Preparation None |
Compliance information
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)
Course Instructor

Kelen is a recognized author and reviewer of CPE courses and has authored over 120 courses (300+ 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 also 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 …
Management’s Discussion & Analysis (MD&A) – What You Need to Know
$87.00 – $107.00

QAS Self-Study

Overview

CPE Credits
3 Credits: Accounting
Course Description
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.
Learning Objectives
Upon completion of this course, you will be able to:
• 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
Course Specifics
Course ID 1223591 |
Revision Date April 26, 2022 |
Number of Pages 56 |
Prerequisites There are no prerequisites. |
Advanced Preparation None |
Compliance information
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)
Course Instructor

Kelen is a recognized author and reviewer of CPE courses and has authored over 120 courses (300+ 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 also 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 …
Management’s Discussion & Analysis (MD&A) – What You Need to Know
$87.00 – $107.00