- NY Credits : 6.0
- TX Credits : 6.0
In recent times, internal control and management's responsibilities for maintaining internal control over financial reporting have made newspaper headlines, as well as the top of regulators' desks. Everyone involved in a company ... from top management, to audit committees, to the internal and external audit teams ... has been put on notice that the public demands increased accountability and transparency in financial reporting. This course covers the basics of periodic reports filed with the Securities and Exchange Commission. The program will start with a review of the Securities Acts of 1933 and 1934, and various other regulations, including Regulations S-X, S-K, and S-B. It will also examine the various parts of Form 10-K and explain the importance of including forward-looking information in the Management's Discussion and Analysis section. Other forms, including Forms 10-Q and 8-K will be reviewed, along with recent Staff Accounting Bulletins, SEC comment letters, and PCAOB developments. The program will also discuss the changes due to Dodd-Frank Wall Street Reform and Consumer Protection Act.
Upon successful completion of SEC Reporting, the user should be able to:
Identify the statutes and key regulations related to securities;
Recognize the different parts of Form 10-K, 10-Q, 8-K as well as proxy statements;
Determine the applicability of certain Staff Accounting Bulletins and SEC Comment Letters;
Identify PCAOB developments; and
Recognize the impact of the Dodd-Frank Act.