MD&A: 2022 SEC comment letter trends

In each episode of our 2022 SEC comment letter trends series, our guests bring you the latest themes in comment letters from the SEC’s Division of Corporation Finance. Kyle Moffatt, PwC National Office partner, is back in the guest seat with our host, Heather Horn, to share key insights on the #1 top SEC comment letter trend in 2022, MD&A. In this episode you’ll hear discussion of: 1:27 - The impact of changes to MD&A guidance 8:01 - The types of MD&A comments regist...