D. PUBLIC COMPANY REPORTING TOPICS - 10K 4 parts

Question 1

_{D. PUBLIC COMPANY REPORTING TOPICS}

Form 10-K:

Answer 1

Form 10-K is the annual filing or “annual report”. The 10-K must be audited by an independent, registered auditor.

The 10-K is organized into 4 main parts:

Part 1 - General Info (4 items)

Part 2 - Financial Info (6 items)

Part 3 - Corporate Info (5 items)

Part 4 - Schedules (1 items)

Question 2

_{D. PUBLIC COMPANY REPORTING TOPICS}

Form 10-K: Part 1 (4)

Answer 2

Form 10-K is the annual filing or “annual report”. The 10-K must be audited by an independent, registered auditor.

• *Part 1**
  a. Description of the business
  b. Risk factors
  c. Properties & physical assets of the business
  d. Legal proceedings

Question 3

_{D. PUBLIC COMPANY REPORTING TOPICS}

Form 10-K: Part 2 (6)

Answer 3

Form 10-K is the annual filing or “annual report”. The 10-K must be audited by an independent, registered auditor.

• *Part 2**
  a. Market price of stock overview
  b. Consolidated financial info
  c. Management’s discussion & analysis
  d. Financial statements (going concern opinion)
  e. Changes in disagreements with accountants
  f. Controls & procedures

Question 4

_{D. PUBLIC COMPANY REPORTING TOPICS}

Form 10-K: Part 3 (5)

Answer 4

Form 10-K is the annual filing or “annual report”. The 10-K must be audited by an independent, registered auditor.

• *Part 3**
  a. Directors, executives, and corporate governance
  b. Executive compensation
  c. Security ownership of certain beneficial owners
  d. Certain relationships, related party transactions
  e. Principal accounting fees and services

Question 5

_{D. PUBLIC COMPANY REPORTING TOPICS}

Form 10-K: Part 4 (1)

Answer 5

Form 10-K is the annual filing or “annual report”. The 10-K must be audited by an independent, registered auditor.

• *Part 4**
  a. Exhibits, financial statement schedules, and signatures