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.