Catalogue

Description

SEC reporting requirements (Part 1)

This course will be an overview of:

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• The role the Securities and Exchange Commission plays in the context of information reporting requirements of public companies.
• The purpose, requirements and deadlines for the following: Statement S-1, Statement F-1, Form D, Form 10-K, Form 10-Q, Form 11-K, Form 20-F, Form 40-F, Form 6-K, Form 8-K, Form 3, Form 4,
• Form 5, the Proxy Statement (DEF14A), Schedule 13D, Form 144, Form S-3, Form S-4 and Form S-8.
• The requirements for interim and annual financial statements pursuant to Regulation S-X and the requirements for reporting Interactive Data using XBRL.

After completing this course, the learner should be able to:

• Identify the role the Securities and Exchange Commission (SEC) plays in the context of information reporting requirements of public companies.
• Recognize the purpose, requirements and deadlines for the following: Statement S-1, Statement F-1, Form D, Form 10-K, Form 10-Q, Form 11-K, Form 20-F, Form 40-F, Form 6-K, Form 8-K, Form 3,
• Form 4, Form 5, the Proxy Statement (DEF14A), Schedule 13D, Form 144, Form S-3, Form S-4 and Form S-8.
• Recognize the requirements for interim and annual financial statements pursuant to Regulation S-X and the requirements for reporting Interactive Data using XBRL.

SEC reporting requirements (Part 2)

This course will be an overview of:

• The auditors role in the process of SEC reporting.
• The statutory sources of the auditors obligations in the SEC reporting process including the Securities Act of 1933, the Securities Exchange Act of 1934 and the Sarbanes-Oxley Act of 2002.
• The PCAOBs role with respect to auditors and accounting standards.

After completing this course, the learner should be able to:

• Identify the auditors role in the process of SEC reporting.
• Identify the statutory sources of the auditors obligations in the SEC reporting process including the Securities Act of 1933, the Securities Exchange Act of 1934 and the Sarbanes-Oxley Act of 2002.
• Recognize the PCAOBs role with respect to auditors and accounting standards.

SEC reporting requirements (Part 3)

This course will be an overview of:

• The various roles inherent in corporate governance.
• Various concepts related to the auditors role in SEC reporting, including but not limited to: (i) consents; (ii) comfort letters; (iii) annual management certifications; (iv) quarterly management
• certifications; (v) integrated audits; (vi) auditor independence; (vii) Regulation S-K; (viii) disclosures for smaller reporting companies; and (ix) non-US GAAP reporting.
• More complex SEC reporting rules in Regulation S-X.
• The information contained in Regulation A+.
• The methods of research available and sources of guidance issued by the SEC.

After completing this course, the learner should be able to:

• Compare the various roles inherent in corporate governance;
• Recognize various concepts related to the auditors role in SEC reporting, including but not limited to: (i) consents; (ii) comfort letters; (iii) annual management certifications; (iv) quarterly management
• certifications; (v) integrated audits; (vi) auditor independence; (vii) Regulation S-K; (viii) disclosures for smaller reporting companies and (ix) non-US GAAP reporting;
• Identify and apply more complex SEC reporting rules in Regulation S-X;
• Identify the application of Regulation A and A+ to the issuance of securities;
• Identify the methods of research available, and sources of guidance (such as Staff Accounting Bulletins and Financial Reporting Releases) issued by the SEC.