SEC

Question 1

Which division of the SEC is responsible for overseeing compliance with the securities acts?

Answer 1

Division of Corporate Finance

Question 2

What is the main announcement published by the SEC related to accounting and auditing issues?

Answer 2

Financial Reporting Releases (FRR)

Question 3

A nonaccelerated filer includes companies with less than what amount in public equity float?

Answer 3

$75 million

Question 4

Which regulation governs the form and content of financial statement disclosures?

Answer 4

Regulation S-X

Question 5

A company that is a large accelerated filer must file its Form 10-Q with the United States Securities and Exchange Commission within how many days after the end of the period?

Answer 5

40 days

Question 6

U.S. Securities and Exchange Commission (SEC) regulations for the financial statement presentation and disclosure requirements of SEC filings can be found in which regulation?

Answer 6

Regulation S-X