Upon successful completion of this course, participants will be able to: Identify the key components of SEC Form 10-K and their relevance to financial reporting. Recognize the regulatory requirements and compliance aspects associated with filing Form 10-K. Distinguish between the filing deadlines for Form 10-Kand the consequences of non-compliance Recognize the significance of Form 10-Kfor investorsand stakeholders Identify the key components and classifications of financial statements included in SEC Form 10-K Recognize the significance of each financial statement in assessing a company's financial health Distinguish between critical accounting policies and estimates that impact financial reporting Determine the role of footnote disclosures in providing additional context to financial statements Recognize common pitfalls in financial statement disclosures from effective disclosure practices Identify key elements of MD&A Distinguish between liquidity and capital resourcesin MD&A Recognize best practices for drafting effective MD&Adisclosures Identify common challenges in MD&Areporting Recognize the significance of critical accounting estimatesin MD&A Identify the methods companies use to determine and communicate risk factors in SECForm 10-K Recognize the key components of ICFRand their significance in accurate financial reporting Distinguish between various elements of executive compensationdisclosures required in Form 10-K Determine the role and responsibilities of audit committees in corporate governance Recognize best practices for board composition and independence that enhance corporate governance and investor confidence

Overview of SEC Form 10-K Specific Items in the Form 10-K Purpose of SEC Form 10-K Historical Background of SEC Form 10-K Comparison with Other SEC Filings Comparison with Form 10-Q Key Regulatory Requirements SEC Rules Governing Form 10-K Filing Deadlines & Compliance SEC Review Process Breakdown of Financial Statements Statement of Cash Flows Statement of Shareholders' Equity Key Accounting Policies and Estimates Understanding Footnote Disclosures Common Pitfalls and Best Practices Connecting the Dots to the 10-K Purpose and Importance of MD&A SEC Requirements Related to MD&A Liquidity and Capital Resources Use of Non-GAAP Measures in MD&A SEC's Watchful Eye on MD&A Best Practices for Drafting MD&A Common Challenges in MD&A Regulatory Guidance Best Practices for Risk Factors Internal Control Over Financial Reporting Disclosure Requirements for Significant Deficiencies / Material Weaknesses Executive Compensation