The Essential Guide to SEC Form 10-K: Compliance, Disclosures, and Best Practices ON DEMAND
Available Until
Your Desk
4.0 Credits
Member Price $116.00
Non-Member Price $133.00
Overview
This course provides a deep dive into SEC Form 10-K. This course addresses the key requirements and regulatory aspects, including filing deadlines and their significance for investors. This course also addresses the financial statements section, covering the balance sheet, income statement, cash flow statement, and footnote disclosures, along with best practices for preparation. This course also focuses on the MD&A section, exploring its importance in the explanation of financial results and addressing common drafting challenges. Finally, this course discusses risk factors, internal controls, and corporate governance disclosures, highlighting their role in enhancing transparency.
Highlights
Overview of SEC Form 10-K. Specific items in the Form 10-K. Purpose of SEC Form 10-K. Historical background of SEC Form 10-K. Comparison with other SEC filings. Comparison with Form 10-Q. Key regulatory requirements. SEC rules governing Form 10-K. Filing deadlines and compliance. SEC review process. Breakdown of financial statements. Statement of cash flows. Statement of shareholders’ equity. Key accounting policies and estimates. Understanding footnote disclosures. Common pitfalls and best practices. Connecting the dots to the 10-K, and more.
Prerequisites
None.
Designed For
CPAs, CEOs, CFPs, and other accounting professionals.
Objectives
Identify the key components of SEC Form 10-K and their relevance to financial reporting. Recognize the regulatory requirements and compliance aspects associated with filing Form 10-K. Distinguish between the filing deadlines for Form 10-Kand the consequences of non-compliance. Recognize the significance of Form 10-K for investors and stakeholders. Identify the key components and classifications of financial statements included in SEC Form 10-K. Recognize the significance of each financial statement in assessing a company’s financial health. Distinguish between critical accounting policies and estimates that impact financial reporting. Determine the role of footnote disclosures in providing additional context to financial statements. Recognize common pitfalls in financial statement disclosures from effective disclosure practices, and more.
Preparation
None.
Notice
None.
Leader(s):
Leader Bios
Kelen Camehl, Western CPE
Kelen is a recognized author and reviewer of CPE courses and has authored over 85 courses (225+ CPE credit hours) covering a range of accounting, auditing, financial reporting, regulatory, and ethics topics. His courses are available for purchase from many online CPE providers including the AICPA. Kelen has also remained involved in CPA exam content development for nearly 10 years and has authored more than a thousand multiple choice questions for various sections of the CPA exam. He also serves as an Editorial Advisor for the AICPA’s “Journal of Accountancy”.
Kelen has over 15 years of progressive finance and accounting experience. He currently serves as an Accounting Policy Consultant with HP, Inc. in Dallas, TX. Most recently he was located in Budapest, Hungary on a three-year international assignment and served in the company’s Houston, TX location prior to this assignment. Prior to HP, he served in multiple accounting roles in the oil & gas industry with ConocoPhillips including technical accounting policy, SOX compliance, and internal audit. He also gained public accounting experience with PricewaterhouseCoopers, working with various clients in the energy, electric, power, gas, and utility sectors.
Non-Member Price $133.00
Member Price $116.00