The Cornerstones of SEC Reporting – Mastering Forms 10-K and 8-K

Course Overview:

This course provides a practical, two-part overview of the core SEC filings required of U.S. publicly traded companies, beginning with Form 10-K. It covers key regulatory requirements, filing deadlines, and the primary components of the annual report, including the financial statements, MD&A, risk factors, internal controls, and corporate governance disclosures. It then shifts to Form 8-K, offering a clear explanation of its purpose, structure, and disclosure requirements for several common triggering events. The course also discusses how Form 8-K requirements have evolved over time and the role these filings play in keeping investors informed of significant developments between periodic reports.


Learning Objectives:

 Upon completion of this course, you will be able to:

• Identify the required components of SEC Form 10-K
• Recognize the filing deadlines and their significance for compliance and investor communication
• Distinguish between the roles of various sections of the Form 10-K
• Determine how internal control and risk factor disclosures contribute to regulatory compliance
• Recognize common drafting challenges that impact the quality of Form 10-K filings
• Identify the purpose and structure of SEC Form 8-K as a tool for event-driven disclosure
• Recognize the types of events that typically trigger a Form 8-K filing
• Determine whether a specific transaction or event meets the criteria for Form 8-K disclosure
• Select the appropriate Form 8-K item based on the nature of the triggering event