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Accounting | Format: Flash
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
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| Catalog Number: |
99SEC03 |
| CPE Credits: |
2 Registry / 2 QAS |
| Author: |
John M. Fleming, CPA, MBA
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Prerequisites/
Advanced Preparation: |
Basic knowledge of financial reporting |
| Course Level: |
Basic |
| Field of Study: |
Accounting |
| Content Partner: |
SmartPros Ltd. |
| QAS: |
QAS Certified based on 50 minute hours. |
| Course Type: |
Self-Study |
| Minimum Passing Grade: |
70% |
| Soft/Hardware Reqs.: |
� Adobe Acrobat® Reader for the .pdf files
� Adobe® Flash® Player 9 or higher
� 56k or Greater Internet Connection
� Modern DHTML Compatible Browser
� Ram: 256 MB minimum
� Windows or Mac OS
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| Release/Expiration Dates: |
Sep 26, 2018 / Sep 26, 2020 |
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