F1 - SEC Reporting Requirements

Question 1

10-K

Answer 1

Domestic annual report

Question 2

10-Q

Answer 2

Domestic quarterly report

Question 3

Registration Statements

Answer 3

Required before a company issues new securities

Question 4

11-K

Answer 4

Annual Employee Benefit Plan (EBP) report

Question 5

20-F

Answer 5

Other non-US (not Canada) annual report; similar to 10-K

Question 6

40-F

Answer 6

Canadian annual report; similar to 10-K

Question 7

6-K

Answer 7

Semi-annual foreign report; similar to 10-Q

Question 8

8-K

Answer 8

Reports major corporate events

Question 9

3, 4, 5

Answer 9

Filed by directors, officers and beneficial owners of more than 10% ownership

Question 10

Which forms are required to be filed with a 10-Q?

Answer 10

Balance sheet, income statement, statement of cash flows

Question 11

What is the language of reporting to the SEC?

Answer 11

Extensible Business Reporting Language (XBRL)

Question 12

Under Regulation S-X, an entity’s annual financial statements filed with the SEC should include how many of each report?

Answer 12

2 balance sheets and 3 income statements/cash flow statements

Question 13

How long does a large accelerated filer have to file annual (10-K) reports?

Answer 13

60 days (public float over $700m)

Question 14

How long does an accelerated filer have to file annual (10-K) reports?

Answer 14

75 days (public float over $75m but less than $700m)

Question 15

How long does a regular filer have to file annual (10-K) reports?

Answer 15

90 days (any amount under $75m)

Question 16

How long does an accelerated filer have to file quarterly (10-Q) reports?

Answer 16

40 days (public float over $75m but less than $700m)

Question 17

How long does a large accelerated filer have to file (10-Q) quarterly reports?

Answer 17

40 days (public float over $700m)

Question 18

How long does regular filer have to file quarterly (10-Q) reports?

Answer 18

45 days (any amount under $75m)