FAR 2.5 - SEC Reporting Requirements

Question 1

When a company issues new securities, what is it required to submit to the SEC?

Answer 1

A registration statement

Question 2

When and by who must a Form 10K be filed?

Answer 2

Annually and by public companies

Question 3

What are the filing deadlines for Form 10K for the following companies:
1. Large accelerated
2. Accelerated
3. All others

Answer 3

1. 60 days
2. 75 days
3. 90 days

Question 4

What does a Form 10k contain?

Answer 4

Financial disclosures
MD&A
Audited financial statements

Question 5

When and by who must Form 10Q be filed?

Answer 5

Quarterly by public companies

Question 6

What are the filing deadlines for Form 10Q for the following companies:
1. Large accelerated
2. Accelerated
3. All others

Answer 6

1. 40 days
2. 40 days
3. 45 days

Question 7

What does Form 10Q contain?

Answer 7

Unaudited financial statements
MD&A
Certain disclosures

Question 8

What is Form 11K for?

Answer 8

An annual report of a company’s employee benefit plans

Question 9

Who files a Form 20-F or 40-F? And what do they contain?

Answer 9

20-F : foreign 10K
40-F : Canadian 10K

Contain: financial disclosures, MD&A, and audited financial statements

Question 10

What is Form 6K for and who files it?

Answer 10

Filed semi-annually by foreign private issuers (similar to a 10Q)
Contains: unaudited financial statements, MD&A, and certain disclosures

Question 11

What is a Form 8K filed for?

Answer 11

Filed to report major corporate events

Question 12

These are required to be filed by directors, officers, or beneficial owners of more than 10% of aa class of equity securities of aa registered company:

Answer 12

Forms 3, 4, & 5

Question 13

Interim financial statements should include these 3 things:

Answer 13

Balance sheet
Income statement
Statements of cash flows