• SEC Issues MD&A Guidance
  • January 6, 2004
  • Law Firm: Duane Morris LLP - Philadelphia Office
  • On December 19, 2003, the Securities and Exchange Commission (SEC) published an interpretive release (Release) containing the SEC's latest guidance for companies in their preparation of the portion of their SEC filings known as Management's Discussion and Analysis of Financial Condition and Results of Operations (MD&A). The Release reflects the SEC's continuing concerns with the quality of MD&A.