Financial Reporting: SEC Forms 8-K, 10-K, and 10-Q

Overview

Form 8-K, Form 10-Q, and Form 10-K are required to be filed with the Securities and Exchange Commission (SEC) based on the rules prescribed by the Securities Exchange Act of 1934. As you may already know, the Securities Exchange Act of 1934 is the actual legislation that formally created the SEC. In short, it provides the SEC with broad authority over many aspects of the securities industry. One of the key oversight responsibilities of the SEC is to oversee the periodic reporting of information by companies with publicly traded securities.

This course provides an overview of reporting requirements with respect to SEC public issuers. Specifically, this course addresses the reporting requirements related to filing SEC Form 8-K (current), Form 10-Q (interim), and Form 10-K (annual). This includes discussions of requirements for each form as well as actual examples from companies to help illustrate the guidance.

Learning Objectives

Students who successfully complete this course will be able to:

  • recognize events which require an entity to file a Form 8-K
  • identify key areas requiring disclosure within the Form 10-K annual filing
  • recognize key principles relating to the notes to the financial statements
  • differentiate between issues reported through a Form 10-Q vs. a Form 10-K
  • identify the filing deadlines for Form 8-K, Form 10-K, and Form 10-Q

Designed For

Practicing CPAs, both in public accounting and business and industry -- controllers, accountants, and other financial accounting personnel
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