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Flashcards in SEC Reporting Requirements Deck (24):
1

How often must a Form 10-K be filed?

Annually

2

What types of companies must file a Form 10-K?

US registered companies(issuers)

3

What is the filing deadline for large accelerated filers for Form 10-K?

60 days after the end of the fiscal year

4

What is the filing deadline for accelerated filers for the Form 10-K?

75 days after the end of the fiscal year

5

What is the filing deadline for all other registrants for Form 10-K?

90 days after the end of the fiscal year

6

How often must a Form 10-Q be filed?

Quarterly

7

What types of companies must file a Form 10-Q?

US registered companies(issuers)

8

What is the filing deadline for large accelerated filers for Form 10-Q?

40 days

9

What is the filing deadline for accelerated filers for the Form 10-Q?

40 days

10

What is the filing deadline for all other registrants for Form 10-Q?

45 days

11

What type of financial statements are included in the Form 10-Q?

Unaudited

12

What type of report is a Form 11-K?

Annual report of a company's employee benefit plan

13

How often are Form 20-F and 40-F filed?

Annually

14

What types of companies must file a Form 20-F and 40-F?

Foreign private issuers

15

How often is Form 6-K filed?

Semi-annually

16

What is the Form 8-K filed to?

Report major corporate events

17

What are the requirements of Regulation S-X for Interim finnancial statements?

Review requirement, Statements and Periods Presented, Adjustments for fair presentation, condensed financial statements, and disclosures

18

What statements are included in interim financial statements?

Balance sheets, income statements, and statement of cash flows

19

What are the requirements of Regulation S-X for Annual Financial Statements?

Audit requirement, periods presented, and disclosure requirements

20

How many balance sheets must be presented?

2 most recent fiscal years

21

How many statements of income, changes in owners' equity, and cash flows are required to be presented?

3 fiscal years preceding the date of the most recent audited balance sheet

22

What is a tag?

Machine-readable code

23

How many months are XBRL exhibits submitted to the SEC subject to?

24 months

24

How many days grace period does a company get for a company's initial interactive data exhibit?

30 days