SEC Periodic Reporting: 10-K and 10-Q Workshop

The SEC's Integrated Disclosure System involving Regulation S-K and S-X can be daunting to understand and achieve compliance. This training focuses on SEC periodic reporting defined as filing the 10-K (annual form) and 10-Q (quarterly form) with the SEC. These are public documents that can come back to haunt a company from a class-action civil lawsuit standpoint to the extent disclosures were not timely, accurate or comprehensive. Understanding materiality thresholds, SEC hot buttons, the SEC's review process, and other disclosure matters will help to stay within the good graces of the SEC, investors, stock exchanges and other stakeholder groups.

Topics covered include:

• Regulation S-K and S-X requirements
• Filing requirements and extension
• Comment letter process
• Best practices for working with the SEC Division of Corporate Finance
• Effective SEC research to avoid problems
• SEC hot buttons and recent enforcement actions
• Writing MD&As in Plain English
• Sarbanes - Oxley Act's impact on SEC reporting
• How to properly complete all items on Form 10-K and 10-Q for all types of filers
• Recent examples of actual 10-Ks and 10-Qs