SEC Segment 3: Focus on Regulation S-K, S-X and Form 8-K 2 Credits
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SEC Filing and Reporting Requirements – Regulation S-X, S-K and 8K
As part of the SEC mission to protect investors, the SEC outlines an abundance of reporting requirements for publicly traded companies. This course will delve into Regulation S-X, S-K and 8K that lays out reporting requirements for various SEC filings used by public companies.
Regulation S-X is a prescribed regulation in the U.S. that lays out the specific form and content of financial reports, specifically the financial statements of public companies. Regulation S-X extends the meaning of the term 'financial statements' to include all notes to the statements and all related schedules. Regulation S-X is closely related to Regulation S-K lays out reporting requirements for various SEC filings and registrations used by public companies. Regulation S-X profoundly affects internal and external accountants, auditors and officers and numerous officials, employees and contractors of publicly reporting companies. Because of the need for accurate reporting, any operation of a company may be affected to require ultimate compliance with Regulation S-X and the Sarbanes-Oxley Act.
In a company's history, Regulation S-K first applies with the Form S-1 that companies use to register their securities with the SEC as the “registration statement” under the SEC Act of 1933. Thereafter, Regulation S-K applies to the ongoing reporting requirements in documents such as forms 10-K and 8-K.
Regulation S-K applies to:
A public company is initially impacted by Regulation S-K with its IPO (initial public offering of shares). Form S-1 contains the basic business and financial information on an issuer with respect to a specific securities offering. Investors may use the prospectus to consider the merits of an offering and make educated investment decisions. A prospectus is one of the main documents used by an investor to research a company prior to an initial public offering.
An 8-K is a report of unscheduled material events or corporate changes at a company that could be of importance to the shareholders or the SEC. Also known as a Form 8K, the report notifies the public of events, including acquisitions, bankruptcy, the resignation of directors, or changes in the fiscal year.
Audience
Topics Covered
This session will provide the participant with an overview of the SEC filing and financial reporting requirements related to Regulation S-K from the accountant's perspective. We will discuss elements that accountants and auditors must be aware of when preparing those filings as well as obtain an understanding of reference materials available. This includes a discussion of the various sections of regulation S-X and S-K and 8K.
This Online Accounting CPE Course is one of the best courses for Accountants and Approved for CPE Credits for CPA,CMA,CIA & Others. It's a Part of Series:
SEC Segment 1: SEC Authority and Responsibilities
SEC Segment 2: SEC Mandates and Objectives
SEC Segment 3: Focus on Regulation S-K, S-X and Form 8-K
Credits
Course Level
Instructional Method
Pre-requisites
Advance Preparation
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Lynn Fountain has over 39 years of experience spanning public accounting, corporate accounting and consulting. 20 years of her experience has been working in the areas of internal and external auditing and risk management. She is a subject matter expert in multiple fields including internal audit, ethics, fraud evaluations, Sarbanes-Oxley, enterprise risk management, governance, financial management and compliance. Lynn has held two Chief Audit Executive (CAE) positions for international companies. In one of her roles as CAE, she assisted in the investigation of a multi-million-dollar fraud scheme perpetrated by a vendor that spanned 7 years and implicated 20 employees. The fraud was formally investigation by the FBI and resulted in 5 indictments estimating a $13M fraud loss.
Ms. Fountain is currently engaged in her own consulting and training practice. She has successfully executed on several consulting assignments spanning areas of accounting, risk, ERM and internal audit. She is a highly sought-after trainer and international speaker and has produced hundreds of courses delivered through seminars, conferences and on-demand training. She is the author of three separate technical books.
Ms.
Fountain obtained her BSBA from Pittsburg State University and her MBA from
Washburn University in Kansas. She has her CPA, CGMA, CRMA credentials.
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