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

    Catalog Number: 99SEC03
    CPE Credits: 2 Registry / 2 QAS
    Author: John M. Fleming, CPA, MBA
    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
    Release/Expiration Dates: Sep 26, 2018 / Sep 26, 2020