SEC Reporting Requirements

Question 1

10-K

Answer 1

annual and audited

60 days after fiscal YE for largely accelerated filers

75 accelerated filers

90 days all others

Question 2

10-Q

Answer 2

Quarterly and unaudited

40 days largely accelerated filers

45 days all others

Question 3

20-F and 40-F

Answer 3

annual for foreign private issuers

Question 4

6-K

Answer 4

semi-annual for private foreign issuers

Question 5

8-K

Answer 5

report major corporate events

Question 6

Forms 3,4,5

Answer 6

filed by directors etc

Question 7

Regulations S-X

Answer 7

sets forth requirements of interim and annual requirements of SEC

Question 8

Audited FS include

Answer 8

balance sheets for the two most recent fiscal years and the statements of income, changes in owners’ equity, and cash flows for the three fiscal years preceding the date of the most recent audited balance sheet.

Question 9

Interim FS include

Answer 9

statements of cash flows for the period between the end of the preceding fiscal year and the end of the most recent fiscal quarter, and for the corresponding period for the preceding fiscal year. The financial statements may also present statements of cash flows for the cumulative 12 month period ended during the most recent fiscal quarter and for the corresponding preceding period.