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, we will address:

  • 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 join our experts as they provide best practices for incorporating recent statements and guidance from the SEC into communications with investors and shareholders.

After this session, attendees will:

  • Become familiar with materiality; knowing what, when, and how issuers should disclose information
  • Understand the background and scope of Regulation Fair Disclosure (“Regulation FD”)
  • Become familiar with earnings releases’ content and what the SEC expects of issuers
  • Recognize best practices of complying with Regulation FD and appropriate language for disclosures and communication to the public

*CLE is approved or in the process of approval for CLE credit. The type of credit allowed will be determined by the state governing MCLE Board. Contact cle@lexisnexis.com regarding state accreditation status. 

NOTE:  If you are licensed in New York, this content is appropriate for both newly admitted and experienced New York attorneys.  Although, this content is appropriate for all New York attorneys, newly admitted attorneys cannot earn CLE credit for the completion of the course when presented via webinar or webcast. 

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

David Freed
Partner
Mayer Brown
Laura Richman
Counsel
Mayer Brown

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