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
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
Course Level: Basic
Prerequisite: A working knowledge of generally
accepted accounting principles.