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SEC Compliance Checklist — General

Published on: Jan 10, 2018

Completion of SEC Compliance Checklist — General, assists in documenting compliance with SEC disclosure and filing requirements.

Note: This checklist is not designed for use by “Smaller Reporting Companies” or “Emerging Growth Companies.”

The checklist should also be used to determine SEC requirements for which supporting information should be obtained during the audit. This publication includes a list of Regulation S-X and S-K requirements primarily pertaining to commercial and industrial companies, which are applicable to all SEC forms. Other entities (e.g., insurance companies, banks, development-stage companies) need to follow the requirements of the articles in Regulation S-X that apply specifically to them. The separate checklist applicable to the SEC form being filed (e.g., Forms 10-Q, 10-K, 8-K) should also be used in addition to this general checklist. This checklist covers the SEC disclosure and filing requirements of greatest interest to accountants. It should not be used as a substitute for a full understanding of the filing requirements applicable to a specific registrant.

This checklist should not be considered “all inclusive” but should be used in conjunction with the instructions to the SEC form being filed, and the applicable sections of Regulations S-K and S-X.

This publication was released by our US firm.

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Related Topics

Correction list for hyphenation

These words serve as exceptions. Once entered, they are only hyphenated at the specified hyphenation points. Each word should be on a separate line.