The SEC Rules

  Financial reporting for America's small businesses

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5 July 2007 SEC proposes consolidation of Regulation S-B rules into Reg. S-K

27 June 2007 SEC proposes reducing holding periods under Rule 144

15 Dec. 2006 SEC again extends Section 404 compliance date for non-accelerated filers

Archives: 2005



Seminar Descriptions:

Reporting to the Securities and Exchange Commission by Small Business Issuers

Description:  An introductory-level course presenting a broad overview of modern external corporate reporting requirements for public companies in the United States, while providing specific details of the basic rules for Small Business Issuers and the Exchange Act Regulations to which they are subject. 

Designed for:  Those in the practice of public accounting, who are either auditing or advising Small Business Issuers, or those who are working for such issuers, with external reporting responsibilities.  

Objective:  To provide a detailed introduction to the framework of SEC Reporting Rules, Regulations and Requirements in general and for Small Business Issuers in particular. 

Highlights:  Statutory overview, including The Securities Act of 1933, The Securities Exchange Act of 1934, The Private Securities Litigation Reform Act of 1995 and The Sarbanes-Oxley Act of 2002;  Regulation S-B, fore-part and financial statement requirements, Forms 10-KSB, 10-QSB and 8-K; current examples and cases for discussion. 

Course Level:  Basic 

Prerequisite:  A working knowledge of generally accepted accounting principles.