Upon successful completion of this course, participants will be able to: Chapter 1 Cite the activities that the SEC oversees, and the disclosures that it is most careful in reviewing. Chapter 2 Specify the adjustments required to calculate diluted earnings per share. Chapter 3 Identify the methods used to determine which segments of a business are reportable. Describe the process used to report segment information. Chapter 4 State assumptions of the integral view and those made by users of it Identify effects of applying the discrete view of interim reporting Chapter 5 Recognize the accounting to be used for stock options and employee share purchase plans. Chapter 6 Identify the method used to value the components of a convertible security. Chapter 7 Identify the proper reporting for a company filing a registration statement whose historical results are not indicative of its ongoing results. Specify the proper accounting for fees paid to an investment banker under various circumstances. Chapter 8 Cite the required timing for the reporting of annual and quarterly reports, as well as the contents of those reports. Chapter 9 Specify the required timing for the filing of a Form 8-K, as well as the contents of the various disclosures. Specify the circumstances under which a change in independent accountant must be disclosed. Chapter 10 Recognize the responsibility level of a company for the filing of the Forms 3, 4, and 5. Describe the filing codes used by the Securities and Exchange Commission. Chapter 11 Identify the source of the disclosure requirements for non-GAAP information. Recognize the circumstances under which Form 8-K disclosure of non-GAAP information is required. Chapter 12 State the informational content of a Fedwire payment. Chapter 13 Cite the restrictions placed on a company engaged in an initial public offering. Recognize the registration process for the auditors of a public company. Specify the reason why blue sky laws have been enacted. Chapter 14 Identify the filing requirements associated with a reverse merger. Describe the advantages and disadvantages of using a reverse merger to go public. Chapter 15 Specify the advantages of the Form S-3 registration, as well as the situations in which a Form S-8 registration can be used. Chapter 16 Recognize the circumstances under which the Regulation A exemption can be used. Chapter 17 State the filing requirements associated with a Regulation D securities sale. Chapter 18 Recognize the types of investors who can now receive advertisements concerning the sale of securities. Chapter 19 Identify the requirements under which an investor is allowed to sell shares under Rule 144. Chapter 20 Specify the protection offered by Rule 10b5-1, and how an employee maximizes his or her protection under it. Chapter 21 Recognize the additional steps required by a public company to close the books, and the extra approvals involved. Chapter 22 Identify the types of controls, and which controls can be applied to the filing of certain SEC reports.

• Public Company Environment Earnings per Share Reporting Segment Reporting Interim Reporting Stock Issuances Accounting Debt Accounting Staff Accounting Bulletins Annual and Quarterly Reporting Form 8-K Reporting Insider Securities Reporting Non-GAAP Reporting Fedwire Payments Initial Public Offering Reverse Merger Registration Statements Regulation A Stock Sales Sale of Unregistered Securities Jumpstart Our Business Startups Act Sale of Unregistered Securities
• Rule 144 Rule 10b5-1 Stock Sales Closing Books Accounting and Finance Controls