The Essential Guide to SEC Form 10-K: Compliance, Disclosures, and Best Practices (S10K)

Overview

This course provides a deep dive into SEC Form 10-K. This course addresses the key requirements and regulatory aspects, including filing deadlines and their significance for investors. This course also addresses the financial statements section, covering the balance sheet, income statement, cash flow statement, and footnote disclosures, along with best practices for preparation. The course also focuses on the Management's Discussion and Analysis (MD&A) section, exploring its importance in the explanation of financial results and addressing common drafting challenges. Finally, this course discusses risk factors, internal controls, and corporate governance disclosures, highlighting their role in enhancing transparency.

Major Topics:

• Comparison with other SEC filings
• Overview of the Securities Exchange Act of 1934
• Purpose and importance of MD&A
• Risk factors, controls, and corporate governance disclosures

Learning Objectives:

• 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-K and the consequences of non-compliance
• Recognize the significance of Form-K for investors and stakeholders
• Determine the role of footnote disclosures in providing additional context to financial statements