SEC Disclosures Checklists Including Financial Statement, MD&A and Sarbanes-Oxley Checklists

Specialty Technical Publishers, May 2013, Pages: 106

The SEC requires many specific disclosures that go beyond U.S. GAAP, and the Sarbanes-Oxley Act of 2002 strengthens the SEC's disclosure rules. The SEC Disclosures Checklists identify SEC disclosure requirements and provide a means to document compliance.

These checklists are used by CFOs, CEOs, corporate secretaries, treasurers, corporate counsel, presidents, controllers, owners, general managers, directors, and officers of various companies; chief accountants of bank holding companies; and others in regulated and specialized industries.

Benefits

- Assists in both the preparation and review of financial statements and MD&As included in SEC 1933 Act and 1934 Act filings (e.g. Forms S-1, 10-K, and 10-Q) for domestic registrants
- Helps oil and gas, registered management investment, and insurance and real estate companies; casinos and hotels; food retailers and department stores; research and development companies; defense contractors; and others in regulated or specialized industries ensure compliance with SEC requirements
- Presents each checklist as a series of yes/no possibilities to quickly identify disclosure requirements
- Provides summary checklists containing only the questions at the end of the publication
- References authoritative SEC and FASB literature, including relevant excerpts, to allow efficient, in-depth, focused research on the topic
- Includes Sarbanes-Oxley checklists that can be used for foreign registrants as well

Features

Financial Statements – Commercial Companies: Offers checklists that cover both general and specific disclosure requirements for reporting statements

Financial Statements – Specialized Industries: Provides checklists for bank holding companies, regulated industries, oil and gas companies, registered management investment companies, insurance companies, and others

Sarbanes-Oxley: Outlines the mandated SEC disclosure requirements for quarterly and annual reporting

MD&A: Includes an organization's disclosures, and disclosures for financial conditions and results of general operations, liquidity and capital resources, off-balance-sheet arrangements, inflation and changing prices, forward-looking disclosures, interim disclosures, and specialized industries

Published on a Quarterly basis.

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