Regulation S-K
Author: Kelen Camehl
| CPE Credit: |
1 hour for CPAs |
This course introduces you to key Regulation S-K information with a particular focus on the more frequently used sections of the regulation. This course also addresses some of the key SEC forms where Regulation S-K rules apply.
Publication Date: January 2022
Topics Covered
- Regulation S-K Overview
- Form S-1
- Form 10-Q
- Form 8-K
- Subpart 229.1 — General
- Subpart 229.100 — Business
- Subpart 229.200 — Securities of the Registrant
- Subpart 229.300 — Financial Information
- Subpart 229.400 — Management and Certain Security Holders
- Subpart 229.500 — Registration Statement and Prospectus Provisions
- Subpart 229.600 — Exhibits
- Other Key Parts of Regulation S-K
- Recent Developments
Learning Objectives
- Identify the key history of Regulation S-K
- Recognize requirements of Regulation S-K that are applicable to common SEC forms
- Identify some of the key guidance throughout Regulation S-K
- Recognize current developments as it relates to Regulation S-K
- Identify the form used to communicate the signing of a material definitive agreement
- Recognize which section of Form 10-Q is a discussion of liquidity and capital resources
Level
Overview
Instructional Method
Self-Study
NASBA Field of Study
Accounting (1 hour)
Program Prerequisites
None
Advance Preparation
None
