FAR 1.9 SEC reporting requirements

Question 1

What is the name of the system that’s used to file SEC forms?

Answer 1

EDGAR : Electronic Data Gathering Analysis and Retrieval system

Question 2

Name the registration statements that must be submitted when a company is issuing a new security.

Answer 2

1. Financial Disclosures.
2. The relationship of the new securities to the company’s other securities.
3. Information similar to that filed in the annual filing.
4. Audited financial statements.
5. A description of business risk factors

Question 3

What is a Form 10-K?

What’s the deadline?

Answer 3

Annually reports of a U.S registered SEC companies

Deadline:
60 days after fiscal year for large accelerated filers
75 days after fiscal year for accelerated filers
90 days after fiscal year for all other filers

Question 4

What is a Form 10-Q?

What’s the deadline?

Answer 4

Must by filed quarterly by U.S registered companies

Deadline:

• 40 days after fiscal year for large accelerated filers and accelerated filers
• 45 days after fiscal year for all other filers

Question 5

What is a Form 11-K?

Answer 5

Annual report of a company’s employee benefit plan(s).

Question 6

What is a Forms 20-F and 40-F?

What’s the different?

Answer 6

Must by filed annually by foreign private issuers

• Form 20-F: Non-U.S. registered SEC companies.
• Form 40-F: Canadian registered SEC companies

Question 7

What is a Form 6-K?

Answer 7

Semi-annually filing by foreign private issuers

Question 8

What is a Form 8-K?

Answer 8

Reports major corporate events such as corporate asset acquisitions or disposals,

Question 9

What is a Form 3, 4 and 5

Answer 9

Filed by directors, officers, or 
beneficial owners of more than 10% of a class of equity securities of a registered company.

Question 10

According to the SEC, interim financial statements should include the following which statements?

Answer 10

Balance sheets

Income statements

Statements of cash flows