Table of Contents
- 1 What do SEC Filings tell you?
- 2 What filings are required by the SEC?
- 3 When must a company file a registration statement with the SEC?
- 4 What do SEC reports look for?
- 5 What are filings?
- 6 Where can I find SEC comment letters on EDGAR?
- 7 What are SEC disclosure requirements?
- 8 What are the SEC’s identity theft red flags rules?
- 9 What is the SEC Rule called Regulation S-ID?
- 10 Are red flags in HR policies mandatory?
What do SEC Filings tell you?
The type of information conveyed in these filings includes a description of the issuer’s business and assets, a description of the security being offered, the names and bios of the company’s key management, and an independently certified copy of the issuer’s latest financial statements.
What filings are required by the SEC?
Reports filed with the SEC can be viewed by the public on the SEC EDGAR website. The required reports include an annual Form 10-K, quarterly Form 10Q’s and current periodic Form 8-K as well as proxy reports and certain shareholder and affiliate reporting requirements.
What is SEC EDGAR filing tracker?
EDGAR, the Electronic Data Gathering, Analysis, and Retrieval system, is the primary system for companies and others submitting documents under the Securities Act of 1933, the Securities Exchange Act of 1934, the Trust Indenture Act of 1939, and the Investment Company Act of 1940.
When must a company file a registration statement with the SEC?
After its IPO, the company will be subject to public reporting requirements. If you decide to conduct a registered public offering, the Securities Act requires your company to file a registration statement with the SEC before it may offer its securities for sale.
What do SEC reports look for?
Business overview—A description of the business, risk factors associated with the business, legal proceedings for and against the company, and matters to vote on, among others.
What disclosures does the SEC require from public companies?
The SEC requires all publicly-traded companies to prepare and issue two disclosure-related annual reports, one for the SEC itself and one for the company’s shareholders. These reports are filed as documents called 10-Ks and must be updated by the company as events change substantially.
What are filings?
A filing is when a legal document becomes part of the public record. Anyone can read a filing. As you might imagine, a filing is an example of something being put in a file. You can take part in the physical act of filing by organizing documents in separate files.
Where can I find SEC comment letters on EDGAR?
How to Search for EDGAR Correspondence
- Historical Archive Search — enter type=upload into the search field (or type=corresp) together with other search strings to target appropriate filings.
- Company Search — browse specific company filings for correspondence materials.
Do privately held companies have to file with the SEC?
Unlike public companies, private companies are not required to file with the Securities and Exchange Commission (SEC), so the type of information and the depth of information that can be found in those documents is not necessarily going to be available for private companies.
What are SEC disclosure requirements?
SEC regulations require that annual reports to stockholders contain certified financial statements and other specific items. The certified financial statement must include a two-year audited balance sheet and a three-year audited statement of income and cash flows.
What are the SEC’s identity theft red flags rules?
The SEC’s identity theft red flags rules apply to SEC-regulated entities that qualify as financial institutions or creditors under FCRA and require those financial institutions and creditors that maintain covered accounts to adopt identity theft programs.
What is the red flags rule?
The Red Flags Rule requires that each “financial institution” or “creditor”—which includes most securities firms—implement a written program to detect, prevent and mitigate identity theft in connection with the opening or maintenance of “covered accounts.”
What is the SEC Rule called Regulation S-ID?
The SEC rule is called Regulation S-ID. The joint rules and guidelines do not contain requirements that were not already in the FTC Red Flags Rule and guidelines, and do not expand the scope of that rule to include new categories of entities that the rule did not already cover.
Are red flags in HR policies mandatory?
The rules do not single out specific red flags as mandatory, require specific policies and procedures to identify possible red flags, or provide a specific method of detecting red flags. The rules do, however, include guidelines and examples of red flags to help firms administer their programs.