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Corporate counsel responsible for securities disclosure need to be familiar with new SEC guidelines relating to the preparation of MD&A disclosures in periodic reports and prospectuses. In a post-Enron environment that features new SEC initiatives and congressional hearings on an almost weekly basis, it would be easy to lose track of this important SEC statement, which was issued earlier this year.
May 23, 2002 at 12:00 AM
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The original version of this story was published on Law.Com
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