SEC Reporting

Securities and Exchange Commission: Regulations S-K and S-X

Course Overview
Regulations S-K and S-X provide registrants with the rules applicable to SEC filings from initial registration statements (Form S-1) to recurring required filings with the SEC such as Form 10-K and Form 10-Q. Specifically, Regulation S-K describes the information required in the non-financial statement portions of filings whereas Regulation S-X describes the form and content for financial statements and related note disclosures in filings.

Learning Objectives:

Upon successful completion of this segment, you should be able to:

  • Identify the source and location for Regulation S-K and S-X requirements
  • Recognize key scope and applicability requirements of Regulation S-K and S-X
  • Identify significant requirements prescribed by both Regulations
  • Recognize key information related to interim and pro forma financial statements

Prerequisites/Advanced Preparation:

Basic knowledge of financial reporting

Speaker / Author:

John M. Fleming, CPA, MBA, is currently the Director, Content Development for SmartPros LTD, a division of Kaplan Professional Education. SmartPros is an international educational and training company specializing in accounting, finance and ethics educational programs. John previously served as President and Director of Accounting and Auditing for LOSCALZO ASSOCIATES, a division of SmartPros for twenty-eight years. John retired as President of Loscalzo Associates on January 1, 2014.

John’s prior practice experience includes audit, tax, consulting, office management, and human resource responsibilities with Deloitte LLP, Richard Eisner & Company LLP, and Ernst & Young LLP. John is a graduate of LaSalle and Drexel Universities with degrees in accounting and finance.

John, a Pennsylvania CPA, served as the 1999/2000 President of the 8,300 member Greater Philadelphia Chapter of the Pennsylvania Institute of Certified Public Accountants (PICPA) and currently serves as a member of the Institute’s Accounting and Auditing Technical Committee. In 2006, the PICPA recognized John as a Joseph E. Sterrett Fellow for his contributions to the accounting profession and in 2007, the Philadelphia Chapter recognized John with their Champion Award for his contributions to the PICPA, Chapter, profession and community. John has also served as the 2002/2003 President of the American Accounting Association’s Mid-Atlantic Region.

John and his wife Marge live in Medford, New Jersey.


Price (USD)

Standard: $49.90


Course Code : 99SEC03

Release Date : 09/26/2018
Expire Date : 09/26/2020
Credits :
CPE 2.00
QAS 2.00

Length : 1hr 40min
Course Level : Basic
Course Type : Self-Study
Passing Grade : 70%
Format Type : eLearning
Mobile Compatible
Field Of Study : Accounting

Theme : SEC Reporting

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