The Essential Guide to SEC Form 10-K: Compliance, Disclosures, and Best Practices

Upon successful completion of this course, participants will be able to:

• Identify the key components of SEC Form 10-K and their relevance to financial reporting.
• Recognize the regulatory requirements and compliance aspects associated with filing Form 10-K.
• Distinguish between the filing deadlines for Form 10-Kand the consequences of non-compliance
• Recognize the significance of Form 10-Kfor investors and stakeholders
• Identify the key components and classifications of financial statements included in SEC Form 10-K
• Recognize the significance of each financial statement in assessing a company’s financial health
• Distinguish between critical accounting policies and estimates that impact financial reporting
• Determine the role of footnote disclosures in providing additional context to financial statements
• Recognize common pitfalls in financial statement disclosures from effective disclosure practices
• Identify key elements of MD&A
• Distinguish between liquidity and capital resources in MD&A
• Recognize best practices for drafting effective MD&A disclosures
• Identify common challenges in MD&A reporting
• Recognize the significance of critical accounting estimates in MD&A
• Identify the methods companies use to determine and communicate risk factors in SEC Form 10-K
• Recognize the key components of ICFR and their significance in accurate financial reporting
• Distinguish between various elements of executive compensation disclosures required in Form 10-K
• Determine the role and responsibilities of audit committees in corporate governance
• Recognize best practices for board composition and independence that enhance corporate governance and investor confidence