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

Welcome to myCPE

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

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

1.1 Introduction
03:55

1.2 Agenda
00:58

2.1 Regulation S-X
05:43

2.2 Articles of regulation S-X
38:17

3.1 Regulation S-K
06:06

3.2 Securities of registrant item 200
01:21

3.3 Financial information item 300
09:39

3.4 Management and certain security holders item 400
03:50

3.5 Registration statement and prospectus item 500
10:08

3.6 Exhibits item 600
01:10

3.7 Industry guides item 800 and Roll up transactions item 900
03:37

4.1 Introduction of 8-K
03:34

4.2 Benefits of 8-K
01:43

4.3 SEC Comment letter process
11:48

4.4 Staff accounting bulletins and FR releases
03:31

5.1 Summary
08:22

5.2 Ending Speech
00:34

Webinar Qualifies For

2 CPE Credit of Accounting for Certified Public Accountants (CPA-US)
2 General Credit of Accounting for Accountant/Bookkeeper/Tax Professionals
2 CPE Credit of Financial Accounting for Certified Internal Auditors (CIA)
2 CPE Credit of Accounting for Certified Fraud Examiner (CFE)
2 CPE Credit of Financial Reporting for Certified Management Accountants (CMA)
2 CPE Credit of Financial accounting for Certified Valuation Analyst (CVA)
2 CPD Credit of Financial Reporting for Accredited in Business Valuation (ABV)
2 CPD Credit of Financial Reporting for Certified Financial Forensics (CFF)
2 PL Credit of Accounting for Chartered Financial Analyst (CFA)
2 CPE Credit of Accounting for Certified Government Financial Manager (CGFM)
2 CPE Credit of Accounting for Internal Audit Practitioner (IAP)
2 CPE Credit of Financial accounting for Certified Business Appraiser (CBA)/Master Certified Business Appraiser (MCBA)
2 CE Credit of Financial accounting concepts for Certified FP&A Professional (FP&A)
2 CPE Credit of Accounting for Qualification in Internal Audit Leadership (QIAL)
2 CPE Credit of Accounting for Iowa Licensed Public Accountant (IA-LPA)
2 PL Credit of Accounting for CIPM
2 CPE Credit of Accounting for Maine Licensed Public Accountant (ME-LPA)
2 CPE Credit of Accounting for Delaware Licensed Public Accountant (DE-LPA)

About Instructor

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.

Additional Information

Duration

2 Hours

Course Level

Basic

Instructional Method

QAS Self Study

Pre-requisites

None

Advance Preparation

None

FAQ’s

Click Here to View

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.

Ratings and Review

4.5

Excellent

Very Good

Average

Poor

Terrible

Shere Rucker, CPA (US)

good overview

2 Credits

Add to Watchlist

Subject Area

Accounting

Unlimited Access Plan

Access to 12000+ Hours of Continuing Education Approved Content Know More

Subscribe to Access

Inclusions

Continuing Education Certificates for Multiple Qualifications View
Instant Certificates
Access on Mobile, Tablet and Desktop

Didn’t received verification email? Resend Email

Live Webinars

On Demand Webinars

Virtual Conferences

Specialized Packages

Advanced Certification Programs

myCPE Shorts Trending

Preparer Course

U.S. Individual Tax Preparer Course

U.S. Business Tax Preparer Course

Exam Prep Course

EA Exam Prep Course

CFP® Review Course

Teams Subscription (Per User)

Individual Subscription

Contact Sales Team

646-688-2884

inquiry@my-cpe.com

Schedule a Call

Flat $300 Off

Flat $640 Off

Flat $1000 Off

6 Million+

100K+

"Steven was knowledgeable and thorough…”

Crystal lovejoy

"Great Customer Service”

Lori corry

"It is what it advertised to be”

Brian Carey

"Great customer service”

Steve

Get 60% Off

Get 64% Off

Get 67% Off

Verification Code

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

Course Details

Learning Objectives

Course Description

Modules

1 Introduction and Agenda 2 Modules | 4 Mins

Introduction and Agenda

2 Regulation S-X 2 Modules | 44 Mins

Regulation S-X

3 Regulation S-K 7 Modules | 35 Mins

Regulation S-K

4 8-K 4 Modules | 20 Mins

8-K

5 Closing 2 Modules | 8 Mins

Closing

Qualifies for

Webinar Qualifies For

Presenter Details

About Instructor

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

Other Details

Additional Information

2 Hours

Basic

QAS Self Study

None

None

FAQ’s

NASBA APPROVED

Ratings and Review

4.5

Shere Rucker, CPA (US)

Subject Area

Unlimited Access Plan

Inclusions

Recommended Webinars

FASB: Forming an Opinion and Reporting on Financial Statements

FASB: Interim Financial Information

Sabotage: Understanding the risk, signs, symptoms and practical remedies

CFP^® Review Course