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Preparing for 10-K Season – a Guide to the MD&A Rule Changes

Alert January 3, 2022

Public companies are required to comply with amendments to the rules governing Management’s Discussion and Analysis of Financial Condition and Results of Operations (MD&A) and related financial disclosures in reports for their first fiscal year ended on or after August 9, 2021. Accordingly, most calendar year-end companies will be implementing the amended MD&A disclosures for the first time in their annual reports on Form 10-K and Form 20-F for the year ended December 31, 2021.

This alert provides a high-level overview of the key changes to the MD&A disclosure requirements.

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