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by BDO USA
SEC Reporting
Cover
Chapter 1: The SEC and the Laws It Administers
The securities statutes
The Securities and Exchange Commission
The SEC’s electronic filing system
Relationship between the accounting profession and the SEC
Internal control over financial reporting
The SEC’s website
Notes
Chapter 2: Going Public: An Overview
Making the decision
Preparing the registration statement
SEC review and the cooling-off period
Amendments and closing
Post-effective amendments
Internet stock offerings
Review questions
Notes
Chapter 3: SEC Reporting: The Key Rules
General instructions to the forms
Regulation S-X
Additional guidance for auditors
Regulation S-K
SEC interpretive releases
Financial reporting policies
Accounting and Auditing Enforcement Releases
Staff Accounting Bulletins
Staff Legal Bulletins
Emerging Issues Task Force
Financial Reporting Manual
Consultations with SEC staff
Discussion topics, review questions, and cases
Notes
Chapter 4: The Annual Report: Form 10-K
The content of Form 10-K
Facing page
Part I of Form 10-K
Part II of Form 10-K
Part III of Form 10-K
Part IV of Form 10-K
Annual report to shareholders and the summary annual report
Extensions and exceptions
Review questions
Notes
Chapter 5: Registration Statements
Registration statement forms
Information required in a registration statement
Securities offering reform
Smaller reporting company regulatory relief
Emerging Growth Companies
Exempt offerings
Review questions
Note
Chapter 6: The Quarterly Report: Form 10-Q
Filing requirements: Who, when, and where
The content of Form 10-Q
Part I — Financial information
Part II—Other information
Omission of information by certain wholly owned subsidiaries
Review questions and cases
Chapter 7: The Current Report: Form 8-K
Filing requirements — Who, when, where
Events to be reported
Signatures
Review questions and cases
Chapter 8: Proxy Statements
Regulation 14A
Information to be furnished to security holders
Information on the nominating, audit, and compensation committees
Proxy statements: Voting on compensation plans
Proxy filing requirements
Shareholder director nominations
Shareholder proposals
Proxy statements: Financial information
Tender offers
Review questions
Notes
Chapter 9: Reporting by Smaller Public Companies
Smaller reporting company regulatory relief rules
Small business compliance guides
COSO guidance for smaller public companies
Review questions
Notes
Chapter 10: PCAOB Standard-Setting and Other Activities
PCAOB standard-setting and other activities
PCAOB standard-setting activities
Other PCAOB guidance
PCAOB rules and amendments
PCAOB staff questions and answers related to rules
International inspection program
The PCAOB’s website
Review questions
Note
Chapter 11: Emerging Growth Companies
Eligibility requirements
Scaled disclosure provisions
Interpretive guidance
Accounting and Auditing Glossary
Index
Solutions
Chapter 1
Chapter 2
Chapter 3
Chapter 4
Chapter 5
Chapter 6
Chapter 7
Chapter 8
Chapter 9
Chapter 10
Chapter 11
Note
End User License Agreement
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