MD&A Reporting Essentials (On-Demand - CPA PRO)
Overview
Participants will learn how to prepare, review, and improve MD&A disclosures that clearly explain performance, financial condition, risks, and outlook in a principle-based, decision-useful manner. Participants will align narrative with numbers, elevate clarity and specificity, and embed better practices for continuous disclosure across interim and annual reporting cycles.
Access expires 180 days from purchase date |
Course Description
Applicable for
- Finance leaders, controllers, preparers, reviewers, and analysts involved in MD&A drafting or oversight.
- Professionals seeking a practical framework to improve clarity, specificity, and usefulness of MD&A disclosures.
Learning Objectives
By the end of this course, participants should be able to:
- Explain the purpose of MD&A and its role in helping users analyze financial statements “through the eyes of management.”
- Apply general disclosure principles (materiality, completeness, integration with the financial statements, and forward-looking information).
- Use a structured MD&A framework to address core business, objectives and strategy, capability to deliver results, results and outlook, and key performance measures/indicators.
- Communicate earnings quality, liquidity, capital resources, and critical accounting estimates with tailored, entity-specific disclosure.
- Implement continuous-disclosure and process tips to reduce duplication, improve timeliness, and strengthen MD&A consistency period-over-period.
Content
Topics include:
- Introduction to MD&A: purpose, audience, and focusing on what matters most.
- General disclosure principles: materiality, completeness, integration with the statements, forward-looking information, and usefulness.
- The MD&A disclosure framework: core business; objectives and strategy; capability to deliver results (resources, relationships, liquidity, capital resources, off-balance-sheet, related parties, risk characteristics); results and outlook; KPIs and other measures.
- Continuous disclosure: the role of interim MD&A and maintaining reliability, timeliness, and alignment across filings.
- Developing MD&A and better practices: process, drafting techniques, avoiding boilerplate, and opportunities for improvement.
Course Content Created: September 2024
The information is current as of the creation or last updated date. While we strive to keep our inventory updated and periodically remove outdated titles, changes in accounting, tax, legislation and technology may occur. Purchasers should note the date and verify for themselves if the course is still relevant to their needs.Presenter
Chris Wyman, CPA, CAAbout This Product
On-Demand Courses by CPA PRO are either video recordings from live seminars, or video recordings produced specifically for the on-demand audience. Where available, accompanying materials such as handouts or course notes are included.On-demand courses are eligible for verifiable CPD hours upon successful completion, and a certificate will be made available for download for your records.
Note that some courses comprise both formal instruction and self-directed exercises. In such cases, participants must complete both components to claim full CPD hours, or must reduce their reported CPD hours accordingly.
Please note that not all on-demand courses include downloadable materials such as course notes or slides.
How to get started
After completing your purchase, go to mylms.bccpa.ca. Log in using your CPABC Online Services credentials. Click Go to Your Courses and Materials to access your Learning Center. Select your course title to begin.
Course Dates & Registration
- 3.5
- CPD Hours
- 0
- Ethics Hours
- 0
- AML Hours
- 5
- Credits
Starting April 1, 2026, a 2.1% fee will be applied to all credit card transactions. Learn more about this fee and how it relates to PD registrations.
MD&A Reporting Essentials (On-Demand - CPA PRO)
- 3.5
- CPD Hours
- 0
- Ethics Hours
- 0
- AML Hours
- 5
- Credits
Overview
Participants will learn how to prepare, review, and improve MD&A disclosures that clearly explain performance, financial condition, risks, and outlook in a principle-based, decision-useful manner. Participants will align narrative with numbers, elevate clarity and specificity, and embed better practices for continuous disclosure across interim and annual reporting cycles.
Access expires 180 days from purchase date |
Course Description
Applicable for
- Finance leaders, controllers, preparers, reviewers, and analysts involved in MD&A drafting or oversight.
- Professionals seeking a practical framework to improve clarity, specificity, and usefulness of MD&A disclosures.
Learning Objectives
By the end of this course, participants should be able to:
- Explain the purpose of MD&A and its role in helping users analyze financial statements “through the eyes of management.”
- Apply general disclosure principles (materiality, completeness, integration with the financial statements, and forward-looking information).
- Use a structured MD&A framework to address core business, objectives and strategy, capability to deliver results, results and outlook, and key performance measures/indicators.
- Communicate earnings quality, liquidity, capital resources, and critical accounting estimates with tailored, entity-specific disclosure.
- Implement continuous-disclosure and process tips to reduce duplication, improve timeliness, and strengthen MD&A consistency period-over-period.
Content
Topics include:
- Introduction to MD&A: purpose, audience, and focusing on what matters most.
- General disclosure principles: materiality, completeness, integration with the statements, forward-looking information, and usefulness.
- The MD&A disclosure framework: core business; objectives and strategy; capability to deliver results (resources, relationships, liquidity, capital resources, off-balance-sheet, related parties, risk characteristics); results and outlook; KPIs and other measures.
- Continuous disclosure: the role of interim MD&A and maintaining reliability, timeliness, and alignment across filings.
- Developing MD&A and better practices: process, drafting techniques, avoiding boilerplate, and opportunities for improvement.
Course Content Created: September 2024
The information is current as of the creation or last updated date. While we strive to keep our inventory updated and periodically remove outdated titles, changes in accounting, tax, legislation and technology may occur. Purchasers should note the date and verify for themselves if the course is still relevant to their needs.Presenter
Chris Wyman, CPA, CAAbout This Product
On-Demand Courses by CPA PRO are either video recordings from live seminars, or video recordings produced specifically for the on-demand audience. Where available, accompanying materials such as handouts or course notes are included.On-demand courses are eligible for verifiable CPD hours upon successful completion, and a certificate will be made available for download for your records.
Note that some courses comprise both formal instruction and self-directed exercises. In such cases, participants must complete both components to claim full CPD hours, or must reduce their reported CPD hours accordingly.
Please note that not all on-demand courses include downloadable materials such as course notes or slides.
How to get started
After completing your purchase, go to mylms.bccpa.ca. Log in using your CPABC Online Services credentials. Click Go to Your Courses and Materials to access your Learning Center. Select your course title to begin.
Course Dates & Registration
Starting April 1, 2026, a 2.1% fee will be applied to all credit card transactions. Learn more about this fee and how it relates to PD registrations.