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Part 2 – Section E.5. The SEC and its reporting requirements


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???? identify the two major Acts establishing the SEC and its powers (Securities Act of 1933 and the Securities Exchange Act of 1934); and demonstrate knowledge of the major provisions of each ???? describe the general reporting requirements of public companies ???? define the integrated disclosure system, standardized financial statements, and Management Discussion and Analysis ???? identify other disclosures regarding business operations ???? identify and describe the SEC disclosure requirements, including the registration with SEC (initial filing), the annual report to SEC or Form 10-K, the quarterly report or Form 10-Q, disclosure of material events or Form 8-K, and proxy solicitations ???? identify and explain the major provisions of the Sarbanes-Oxley Act of 2002 ???? identify the functions and responsibilities of the Public Company Accounting Oversight Board (PCAOB)

 

" وَقُلْ رَبِّ زِدْنِي عِلْمًا "

Abdelhamid M

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