A publicly-held company is required to file a Form 10-K with the Securities and Exchange Commission following the end of its fiscal year. In the SEC Form 10-K Essentials course, we cover many of the required disclosures and provide a number of sample disclosures. We also note the special closing activities required to close the books prior to issuing a Form 10-K, as well as the approval process for this document.
Learning Objectives
Upon successful completion of this course, participants will be able to:
Recognize the different types of disclosures that must be included in a Form 10-K.
Recall the timing for when a Form 10-K must be filed with the Securities and Exchange Commission.
Major Topics
Business
Risk Factors
Cybersecurity
Legal Proceedings
Mine Safety Disclosures
MD&A
Quantitative and Qualitative Disclosures
Financial Statements
Changes in Disagreements with Accountants
Controls and Procedures
Executive Compensation
