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SEC Segment 3: Focus on Regulation S-K, S-X and Form 8-K

  • Accountant
  • CPA/ABV
  • CPA/CFF
  • CFE
  • CGFM
  • CIA
  • CMA
  • CPA (US)
  • CVA
  • CFA
  • IAP
  • QIAL
  • CIPM
  • CBA/MCBA
  • FPAC

Published: April, 2022

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  • Course Description
  • Course Qualification
  • Presenter
  • FAQ

Course Description

Course Description

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:

  • Registration statements under the Securities Act to the extent provided in the forms to be used for registration under that Act.
  • Registration statements under section 12 of the Securities Exchange Act of 1934
  • Annual or other reports under sections 13 and 15(d) 
  • Going-private transaction statements under section 13.
  • Tender offer statements under sections 13 and 14;[5]
  • Annual reports to security holders and proxy and information statements under section 14; and
  • Any other documents required to be filed under the Exchange Act, to the extent provided in the forms and rules under that Act.

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

  • Finance professionals
  • Accounting professionals
  • Auditing Professionals
  • Compliance Professionals
  • Board and Executive management of public companies or companies considering an IPO

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

SEC Segment 4: SEC Reporting Focus on 10-K, 10-Q and 8-K

SEC Segment 5: Enforcement and Rulemaking

Modules

  • 1.1 Introduction
  • 00:03:55
  • 1.2 Agenda
  • 00:00:58

  • 2.1 Regulation S-X
  • 00:05:43
  • 2.2 Articles of regulation S-X
  • 00:38:17

  • 3.1 Regulation S-K
  • 00:06:06
  • 3.2 Securities of registrant item 200
  • 00:01:21
  • 3.3 Financial information item 300
  • 00:09:39
  • 3.4 Management and certain security holders item 400
  • 00:03:50
  • 3.5 Registration statement and prospectus item 500
  • 00:10:08
  • 3.6 Exhibits item 600
  • 00:01:10
  • 3.7 Industry guides item 800 and Roll up transactions item 900
  • 00:03:37

  • 4.1 Introduction of 8-K
  • 00:03:34
  • 4.2 Benefits of 8-K
  • 00:01:43
  • 4.3 SEC Comment letter process
  • 00:11:48
  • 4.4 Staff accounting bulletins and FR releases
  • 00:03:31

  • 5.1 Summary
  • 00:08:22
  • 5.2 Ending Speech
  • 00:00:34

Learning Objectives

  • To examine the various critical components of Regulation S-X requirements for financial statements
  • To evaluate Regulation S-K requirements for information outside the financial statements, including Management's Discussion and Analysis and executive compensation.
  • To explore the purpose and use of form 8K.
  • Become familiar with the SEC's filing forms and rules
  • Review SEC staff accounting bulletin process and financial reporting releases
  • To understanding SEC comment letters: how to deal with them and how to avoid them

Recommended For

  • This webinar is recommended for a staff working in accounts or finance department.

Who Should Attend?

  • Accountant
  • Accounting Firm
  • Accounting Managers
  • Certified Fraud Examiner
  • Certified Management Accountant (CMA)
  • Certified Public Accountant (CPA)
  • Certified Valuation Analysts
  • Cloud Accountants
  • CPA (Industry)
  • CPA - Mid Size Firm
  • CPA - Small Firm
  • Entrepreneurial CPA
  • Finance Director
  • Finance Pros
  • Senior Accountant
  • Staff of Accounting Firm
  • Young CPA

Course Qualification

Webinar Qualifies For

  • 2 General Credit of Accounting for Accountant/Bookkeeper/Tax Professionals
  • 2 CPE Credit of Financial Reporting for Certified Management Accountants (CMA)
  • 2 CPE Credit of Accounting for Certified Public Accountants (CPA-US)
  • 2 CPE Credit of Financial accounting for Certified Valuation Analyst (CVA)
  • 2 CPE Credit of Financial accounting for Certified Business Appraiser/Master Certified Business Appraiser (CBA/MCBA)
  • 2 CPE Credit of Financial Accounting for Certified Internal Auditors (CIA)
  • 2 CPE Credit of Accounting for Qualification in Internal Audit Leadership (QIAL)
  • 2 CPE Credit of Accounting for Internal Audit Practitioner (IAP)
  • 2 CPE Credit of Accounting for Certified Fraud Examiner (CFE)
  • 2 CPD Credit of Financial Reporting for Accredited in Business Valuation (ABV)
  • 2 CPE Credit of Accounting for Certified Government Financial Manager (CGFM)
  • 2 CRE Credit of Financial accounting concepts for Certified Corporate FP&A Professional (FPAC)
  • 2 PL Credit of Accounting for Chartered Financial Analyst (CFA)
  • 2 PL Credit of Accounting for Certificate In Investment Performance Measurement (CIPM)
  • 2 CPD Credit of Financial Reporting for Certified Financial Forensics (CFF)

Additional details

  • Course Level :
    Basic
  • Credits :
    2
  • Instructional Method :
    QAS Self Study
  • Pre-requisites :
    None
  • Advance Preparation :
    None

NASBA APPROVED

MY-CPE LLC, 1600 Highway 6 south, suite 250, sugar land, TX, 77478

MY-CPE LLC (Sponsor Id#: 143597) is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.NASBARegistry.org.

Presenter

About Presenter

Lynn Fountain, CRMA, CPA (US), CGMA, MBA

Owner, Lynn Fountain Consulting and Training

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. 

  • Raise the Red Flag – The Internal Auditors Guide to Fraud Evaluations”.
  • Leading the Internal Audit Function
  • Ethics and the Internal Auditor’s Dilemma

Ms. Fountain obtained her BSBA from Pittsburg State University and her MBA from Washburn University in Kansas. She has her CPA, CGMA, CRMA credentials. 


About Company

Lynn Fountain Consulting and Training

www.lynnfountain.net/

Ms. Fountain has become known as an international trainer on topics of Leadership, Internal Audit, Accounting, Finance, Ethics, Business Processes, Bookkeeping, Cybersecurity and Business Issues.  She has over 150 training topics that can be tailored to meet your needs.

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