A publicly-held company is required to file a Form 8-K with the Securities and Exchange Commission whenever it experiences a reportable event. In the SEC Form 8-K Essentials course, we cover the various types of reportable events, provide sample content, and suggest several controls related to the preparation of this report.
Learning Objectives
Upon successful completion of this course, participants will be able to:
Identify the various types of violations that must be reported on a Form 8-K.
Specify what needs to be reported on a Form 8-K in regard to a change in independent accountant.
Recall the required timing for when information must be filed on a Form 8-K.
Specify how a bankruptcy should be reported on a Form 8-K.
Recall the reporting requirements for a contingent liability on a Form 8-K.
Major Topics
The Form 8-K
Controls Related to the Form 8-K