Best Practices for Earnings Calls and Investor Updates

Practices for public companies relating to earnings calls, earnings guidance and investor updates vary. Especially in uncertain and volatile markets, preparing for these important communications requires careful consideration of a number of factors, including the recent statements and guidance from the Securities and Exchange Commission and SEC Staff.

During this session, our experts covered:

  • Materiality and when an issuer has a duty to disclose;
  • Trend information and earnings guidance;
  • Non-GAAP financial measures and KPIs;
  • Forward-looking statements and cautionary statements;
  • SEC guidance related to COVID-19; and
  • Financings after earnings announcements and before quarterly reports are filed.

Please Note: Recordings of CLE webinars do not qualify for CLE credit.

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