FAR 1 - SEC Reporting Requirements

Question 1

Define Form 10-K

Answer 1

must be audited, and filed annually, U.S. GAAP

filing deadline -
60 days after fiscal year (large accelerate filer)
75 days after fiscal year ( accelerate filer)
90 days after fiscal year ( all other )

Question 2

Define large accelerated filer and accelerated filer?

Answer 2

Large accelerated - $700 million or more outstanding common equity held by nonaffilates

Accelerated filer - $75 million or more, but less than $700 million outstanding common equity held by nonaffilates.

Question 3

Define Form 10-Q

Answer 3

unaudited, and filed quarterly, U.S. GAAP

filing deadline -
40 days after fiscal quarter ( large accelerate)
45 days after fiscal quarter for all other

Question 4

Define Forms 11-K

Answer 4

annual report of a company’s employee benefit plan

Question 5

Define Forms 20-F and 40-F

Answer 5

F meaning foreign, filed annually by foreign companies, it could be filed U.S. GAAP or IFRS

Question 6

Define Form 6-K

Answer 6

Filed semi-annually by foreign issuers

Question 7

Define Form 8-K

Answer 7

Used to report major corporate events, acquisitions and disposals

Question 8

Define Forms 3,4 and 5

Answer 8

Required to be filed by directors, officers, or owners with more than 10% of equity securities of a register company

Question 9

Define Regulation S-X interim financial statements

Answer 9

U.S. companies - quarterly
Foreign companies - semi-annually
UNAUDITED
1) Balance Sheets
2) Income Statements
3) Statement of cash flows

Question 10

Define Regulation S-X annual financial statements

Answer 10

AUDITED

1) Need 2 Balance Sheets
2) 3 Income Statements
3) 3 State of cash flows