SEC

Question 1

10-Q purpose and parts

Answer 1

quarterly report (first three quarters)
includes:
-Unaudited financials
quarter and cumulative since the end of the last fiscal year.
-Managements discussion and analysis
-quantitative and qualitative disclosures of market risk

Question 2

8-K purpose

Answer 2

disclose changes whenever a material event occurs

Question 3

10-Q deadline

Answer 3

For accelerated and large accelerated companies:
40 days after quarter end.
For companies making 100 million or less: 45 days

Question 4

Large accelerated Filer as defined by the SEC

Answer 4

Market value $700 million or more of the last business day of the issuer’s most recent fiscal quarter.

Question 5

Accelerated Filer as defined by the SEC

Answer 5

a company with oustanding common equity of 75 million. With more than 100 million in revenue, but less than 700 million.

Question 6

Companies excluded from larger filers and accelerated filers.

Answer 6

small companies with less than 100 million in revenues.

Question 7

10-K purpose and parts

Answer 7

includes:
-audited financials
-MD&A
-qualitative and quantitative disclosures about market risk
-financial supplementary data

Question 8

10-K deadline

Answer 8

after fiscal year end
Large accelerated filers: 60 days
Accelerated filers: 75 days
Less than 100 million in revenue: 90 days.

Question 9

8-K deadline

Answer 9

companies have four business days to file a form for any event that triggers an 8-K filing requirement.