SEC Reporting Requirements Flashcards
How often must a Form 10-K be filed?
Annually
What types of companies must file a Form 10-K?
US registered companies(issuers)
What is the filing deadline for large accelerated filers for Form 10-K?
60 days after the end of the fiscal year
What is the filing deadline for accelerated filers for the Form 10-K?
75 days after the end of the fiscal year
What is the filing deadline for all other registrants for Form 10-K?
90 days after the end of the fiscal year
How often must a Form 10-Q be filed?
Quarterly
What types of companies must file a Form 10-Q?
US registered companies(issuers)
What is the filing deadline for large accelerated filers for Form 10-Q?
40 days
What is the filing deadline for accelerated filers for the Form 10-Q?
40 days
What is the filing deadline for all other registrants for Form 10-Q?
45 days
What type of financial statements are included in the Form 10-Q?
Unaudited
What type of report is a Form 11-K?
Annual report of a company’s employee benefit plan
How often are Form 20-F and 40-F filed?
Annually
What types of companies must file a Form 20-F and 40-F?
Foreign private issuers
How often is Form 6-K filed?
Semi-annually
What is the Form 8-K filed to?
Report major corporate events
What are the requirements of Regulation S-X for Interim finnancial statements?
Review requirement, Statements and Periods Presented, Adjustments for fair presentation, condensed financial statements, and disclosures
What statements are included in interim financial statements?
Balance sheets, income statements, and statement of cash flows
What are the requirements of Regulation S-X for Annual Financial Statements?
Audit requirement, periods presented, and disclosure requirements
How many balance sheets must be presented?
2 most recent fiscal years
How many statements of income, changes in owners’ equity, and cash flows are required to be presented?
3 fiscal years preceding the date of the most recent audited balance sheet
What is a tag?
Machine-readable code
How many months are XBRL exhibits submitted to the SEC subject to?
24 months
How many days grace period does a company get for a company’s initial interactive data exhibit?
30 days
