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 11.17.25 | Publications SEC Division of Corporation Finance Announces Limited Engagement on Exclusion of Shareholder Proposals for the Upcoming Proxy Season 10.09.25 | Publications SEC Provides Guidance Enabling IPO Issuers to Access the Market During a Government Shutdown 09.29.25 | Publications Potential SEC Shutdown: Considerations for Public Companies and Impact on Capital Markets Transactions Related Services Related Practice Areas Corporate Capital Markets Debt Related Client Solutions Corporate Governance