SEC Reporting

Table of contents

1. Cover
2. Chapter 1: The SEC and the Laws It Administers
   1. The securities statutes
   2. The Securities and Exchange Commission
   3. The SEC’s electronic filing system
   4. Relationship between the accounting profession and the SEC
   5. Internal control over financial reporting
   6. The SEC’s website
   7. Notes
3. Chapter 2: Going Public: An Overview
   1. Making the decision
   2. Preparing the registration statement
   3. SEC review and the cooling-off period
   4. Amendments and closing
   5. Post-effective amendments
   6. Internet stock offerings
   7. Review questions
   8. Notes
4. Chapter 3: SEC Reporting: The Key Rules
   1. General instructions to the forms
   2. Regulation S-X
   3. Additional guidance for auditors
   4. Regulation S-K
   5. SEC interpretive releases
   6. Financial reporting policies
   7. Accounting and Auditing Enforcement Releases
   8. Staff Accounting Bulletins
   9. Staff Legal Bulletins
   10. Emerging Issues Task Force
   11. Financial Reporting Manual
   12. Consultations with SEC staff
   13. Discussion topics, review questions, and cases
   14. Notes
5. Chapter 4: The Annual Report: Form 10-K
   1. The content of Form 10-K
   2. Facing page
   3. Part I of Form 10-K
   4. Part II of Form 10-K
   5. Part III of Form 10-K
   6. Part IV of Form 10-K
   7. Annual report to shareholders and the summary annual report
   8. Extensions and exceptions
   9. Review questions
   10. Notes
6. Chapter 5: Registration Statements
   1. Registration statement forms
   2. Information required in a registration statement
   3. Securities offering reform
   4. Smaller reporting company regulatory relief
   5. Emerging Growth Companies
   6. Exempt offerings
   7. Review questions
   8. Note
7. Chapter 6: The Quarterly Report: Form 10-Q
   1. Filing requirements: Who, when, and where
   2. The content of Form 10-Q
   3. Part I — Financial information
   4. Part II—Other information
   5. Omission of information by certain wholly owned subsidiaries
   6. Review questions and cases
8. Chapter 7: The Current Report: Form 8-K
   1. Filing requirements — Who, when, where
   2. Events to be reported
   3. Signatures
   4. Review questions and cases
9. Chapter 8: Proxy Statements
   1. Regulation 14A
   2. Information to be furnished to security holders
   3. Information on the nominating, audit, and compensation committees
   4. Proxy statements: Voting on compensation plans
   5. Proxy filing requirements
   6. Shareholder director nominations
   7. Shareholder proposals
   8. Proxy statements: Financial information
   9. Tender offers
   10. Review questions
   11. Notes
10. Chapter 9: Reporting by Smaller Public Companies
    1. Smaller reporting company regulatory relief rules
    2. Small business compliance guides
    3. COSO guidance for smaller public companies
    4. Review questions
    5. Notes
11. Chapter 10: PCAOB Standard-Setting and Other Activities
    1. PCAOB standard-setting and other activities
    2. PCAOB standard-setting activities
    3. Other PCAOB guidance
    4. PCAOB rules and amendments
    5. PCAOB staff questions and answers related to rules
    6. International inspection program
    7. The PCAOB’s website
    8. Review questions
    9. Note
12. Chapter 11: Emerging Growth Companies
    1. Eligibility requirements
    2. Scaled disclosure provisions
    3. Interpretive guidance
13. Accounting and Auditing Glossary
14. Index
15. Solutions
    1. Chapter 1
    2. Chapter 2
    3. Chapter 3
    4. Chapter 4
    5. Chapter 5
    6. Chapter 6
    7. Chapter 7
    8. Chapter 8
    9. Chapter 9
    10. Chapter 10
    11. Chapter 11
    12. Note
16. End User License Agreement