This course provides a practical, two-part overview of the core SEC filings required of U.S. publicly traded companies, beginning with Form 10-K. It covers key regulatory requirements, filing deadlines, and the primary components of the annual report, including the financial statements, MD&A, risk factors, internal controls, and corporate governance disclosures. It then shifts to Form 8-K, offering a clear explanation of its purpose, structure, and disclosure requirements for several common triggering events. The course also discusses how Form 8-K requirements have evolved over time and the role these filings play in keeping investors informed of significant developments between periodic reports.
Course Publication Date:
September 27, 2025
This course is available with
NO ADDITIONAL FEE if you have an active
self study membership or
all access membership or can be purchased for
$40.00!
| Author: | Kelen Camehl |
| Course No: | ACT-CORNER-29005 |
| Recommended CPE: | 4.00 |
| Delivery Method: | QAS Self Study |
| Level of Knowledge: | Overview |
| Prerequisites: | None |
| Advanced Preparation: | None |
| Recommended Field of Study: | Accounting
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Learning Objectives
- Identify the required components of SEC Form 10-K.
- Recognize the filing deadlines and their significance for compliance and investor communication.
- Distinguish between the roles of various sections of the Form 10-K.
- Determine how internal control and risk factor disclosures contribute to regulatory compliance.
- Recognize common drafting challenges that impact the quality of Form 10-K filings.
- Identify the purpose and structure of SEC Form 8-K as a tool for event-driven disclosure.
- Recognize the types of events that typically trigger a Form 8-K filing.
- Determine whether a specific transaction or event meets the criteria for Form 8-K disclosure.
- Select the appropriate Form 8-K item based on the nature of the triggering event.