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:

Periodic and Current Reporting to the SEC:  Forms 10-K, 10-Q and 8-K 

 Description:  An in-depth study of the specific informational requirements needed to prepare the basic Exchange Act reporting forms that all registrants must file, together with routine proxy filings and the related Annual Report to Shareholders. 

Designed for:  Those in the practice of public accounting, who are either auditing or advising SEC registrants, or those who are working for SEC registrants, with external reporting responsibilities.

Objective:  To study in depth the specific filing requirements of the most basic periodic and current Exchange Act Reports, including routine proxies and Annual Reports to Shareholders.

Highlights:  Procedural (including accelerated filing) rules, fore-part and financial statement requirements for Forms 10-K and 10-Q, Form 8-K historical and pro-forma financial statement as well as informational requirements, including recent amendments thereto, rules and regulations for proxy filings and related Annual Reports to Shareholders, all with current examples.

Course Level:  Intermediate

Prerequisite:  An introductory-level course to SEC reporting or the equivalent.