Publications Memos Go Back SEC Issues Releases Concerning MD&A And Other Accounting-Related Disclosures 01.30.02 This memorandum addresses recent releases issued by the U.S. Securities and Exchange Commission concerning MD&A and other accounting-related disclosures. Related Insights 04.15.25 | Publications Simpson Thacher Sustainability and ESG: Regulatory Update – April 2025 03.14.25 | Publications Simpson Thacher Sustainability and ESG: Regulatory Update – March 2025 03.06.25 | Publications SEC Expands Accommodations for Draft Registration Statements Related Services Related Practice Areas Corporate Capital Markets Debt Related Client Solutions Corporate Governance