#53 SEC Reporting Requirements Flashcards
What is the Form 10-K?
The annual filing or “annual report” that is filed with the SEC
What is the Form 10-Q?
The quarterly filing report (Not audited)
What is a large accelerated filer and when must they file their reports?
Market value of $700 million or more.
- Must file 10-K within 60 days
- Must file 10-Q within 40 days
What is a accelerated filer and when must they file their reports?
Market value between $75 - 700 million.
- Must file 10-K within 75 days
- Must file 10-Q within 40 days
What is a nonaccelerated filer and when must they file their reports?
Market value less than $75 million.
- Must file 10-K within 90 days
- Must file 10-Q within 45 days
This form is for significant events that happen between 10-K’s and 10-Q’s. Might include bankruptcy, departure of CEO, change in CPA, etc.
8-K
What is the basic registration form for new securities?
S-1
What does regulation S-X govern?
The form and content of financial statements and financial statement disclosures.
What does regulation S-K govern?
The form and content of nonfinancial statement disclosures (the content of the 10-K outside of the financial statements).
