F1

Question 1

Regulation S-X

Answer 1

SEC regulations for financial statement presentation & disclosure requirements

Question 2

Regulation S-B

Answer 2

disclosure requirements for small business issues

Question 3

S-K

Answer 3

non-financial reporting requirements for various SEC filings used by public companies

Question 4

S-T

Answer 4

rules for governing electronic filings

Question 5

Diluted EPS Numerator

Answer 5

Income Available to common shareholders + After Tax interest Expense of the dilutive securities

Question 6

The effective income tax rate thats supposed to be used for the full year should reflect:

Answer 6

-anticipated foreign tax rates
-available tax planning alternatives
-anticipated tax credits
-capital gains rates
-foreign tax credits

Question 7

Basic Earnings Per Share

Answer 7

Net Income — Preferred Dividends
➗
Weighted Avg Common Share Outstdng

Question 8

What happens when there is an out of money stock option when calculating Diluted EPS

Answer 8

Out of money stock options happen when the exercise price exceeds/ is greater than the market price of the stock. Out of money stock options are anti-dilutive so they won’t be considered when calculating Diluted EPS

Question 9

Deadline for Accelerated Filer to file Form 10 K

Answer 9

Max of 75 days after fiscal year end

Question 10

Deadline for Large Accelerated Filer to file Form 10K

Answer 10

Max 60 days after fiscal year end

Question 11

Deadline for non-accelerated filers to file Form 10-K

Answer 11

Max 90 days after fiscal year end

Question 12

Deadline for Large Accelerated filer to file Form 10-Q

Answer 12

40 days within of period end

Question 13

Deadline for Accelerated filer to file Form 10-Q

Answer 13

40 days within period end

Question 14

Deadline for non-accelerated filer to file Form 10-Q

Answer 14

Within 45 days of period end