SEC Reporting Requirements Flashcards
Foreign Private issue file which form
6-K
Corporate assets acquisition and disposal are reported in form?
8K
Changes to the accountant are reported in form?
8-K
Changes in securities and trading markets are reported in form?
8-K
Changes to Financial Statements are reported in form?
8-K
Changes Corporate Governance and management are reported in form?
8-K
From 6-K contain audited or unaudited financial statements
Unaudited
Which forms are required to be file by directors, officers, or beneficial owners of more than 10% of a class of equity securities of a registered company
For, 3, 4, and 5
10%
Form 20-F is filed by
Non-U.S. (10K) annual report
From 40-F is filed by
Canadian (10K) annual report
What are 20-F and 40-F
These forms are similar to Form 10 -K and contain Financial Disclosure, including a Summary of Financial Data, MD&A, and audited Financial Statements. Should be prepared using U.S GAAP IFRS or a comprehensive body of accounting principles other than U.S GAAP or IFRS.
What is Form 11-K?
The is the annual report of a company’s Employee Benefit Plan(s).
What is Form 10-Q
This form contains unaudited Financial Statements prepared under U.S GAAP, Interim Period MD&A, and certain Disclosure.
What is Form 10-K
Filed annually by U.S. registered companies. It contains Financial Disclosure, including a summary of Financial Data, MD&A, and audited Financial Statements prepared by U.S. GAAP.
10-K Deadline for Large Accelerated Companies?
60 days
10-K Deadline for Accelerated Companies?
75 days
10-K Deadline for all other Companies?
90 days
10-Q Deadline for Large Accelerated Companies?
40 days
10-Q Deadline for Accelerated Companies?
40 days
10-Q Deadline for all Companies?
45 days
What does registration statement to the SEC that includes?
- Disclosure about the securities being offered
- The relationship between new and other securities
- Information similar to that filed in annual filing
- Audited Financial Statements
- A Description of business risk factors
Regulation S-X, Interim Financial Statements filed with SEC should be reviewed by
independent public accountant and review report must be filed with the Financial Statements.
Under the S-X, Is a Balance Sheet for the corresponding fiscal quarter for the preceding fiscal year required
It is not required unless necessary to understand the impact of seasonal fluctuations.
Under the S-X which Balance Sheet info is required?
Balance Sheet as of the end of the most recent fiscal quarter and as of the end of the preceding fiscal year.