The Cornerstones of SEC Reporting – Mastering Forms 10-K and 8-K ON DEMAND

Overview

This course provides a practical, two-part overview of the core SEC filings required of U.S. publicly traded companies, beginning with Form 10-K. This course covers key regulatory requirements, filing deadlines, and the primary components of the annual report, including the financial statements, MD&A, risk factors, internal controls, and corporate governance disclosures. It then shifts to Form 8-K, offering a clear explanation of its purpose, structure, and disclosure requirements for several common triggering events. SEC filing course also discusses how Form 8-K requirements have evolved over time and the role these filings play in keeping investors informed of significant developments between periodic reports.

Highlights

Overview of SEC Form 10-K. Purpose of SEC Form 10-K. Relationship to other SEC filings. Relevant regulatory requirements. Filing deadlines. MD&A requirements. Use of non-GAAP measures in MD&A. SEC Review of MD&A. Regulatory guidance for risk factors. Internal control over financial reporting. Executive compensation. Corporate governance disclosures. Purpose of Form 8-K. Historical evolution of Form 8-K. Form 8-K triggering events.

Prerequisites

None.

Designed For

CPAs, CEOs, CFOs, controllers, and other financial managers.

Objectives

Identify the required components of SEC Form 10-K. Recognize the filing deadlines and their significance for compliance and investor communication. Distinguish between the roles of various sections of the Form 10-K. Determine how internal control and risk factor disclosures contribute to regulatory compliance. Recognize common drafting challenges that impact the quality of Form 10-K filings. Identify the purpose and structure of SEC Form 8-K as a tool for event-driven disclosure. Recognize the types of events that typically trigger a Form 8-K filing. Determine whether a specific transaction or event meets the criteria for Form 8-K disclosure.

Preparation

None.

Notice

None.