SEC Disclosures Checklists is a practical guide designed for CPAs who
service public companies, whether internally or externally. It identifies
disclosure requirements for financial statements, Management's Discussion and
Analysis, and the SEC rules mandated by the Sarbanes-Oxley Act of 2002. This
product is both for preparers and reviewers of financial statements that will be
included in SEC 1933 or 1934 Act filings. It can be used to prepare and review
the financial statement disclosures of non-small business, domestic registrants.
The checklists are organized by question, disclosure requirement and reference
source. First, the reader is prompted with a question, such as "Does the company
have restrictions on its cash?" If the answer is yes, the reader proceeds to the
disclosure requirement. The reader can also obtain more in-depth information by
reading the excerpts from SEC reference material that is provided in the book
and supports the requirement.
Once the reader is satisfied that the company has met the disclosure
requirements, the response to the question and the workpaper reference can be
entered into the book or on the checklist, which is available on the free,
companion CD included with the volume. The completed checklists can be placed in
quarterly or annual workpapers to provide support for review and compliance
procedures.
The free, back-of-the-book CD contains three checklists covering the same
disclosure questions and requirements in the book:
- SEC Disclosures Checklist--Financial Statements for Commercial Companies
and Specialized Industries. This checklist outlines the required SEC
disclosures for financial statements included in 1934 and 1933 Act domestic
filings that are incremental to U.S. GAAP. The checklist for commercial
companies is organized by accounting topic.
- SEC Disclosures Checklist Mandated by the Sarbanes-Oxley Act of 2002. This
checklist outlines the certification, disclosure, and reporting requirements
resulting from the SEC rules mandated by the Sarbanes-Oxley Act of 2002.
- MD&A Disclosures Checklist. This checklist outlines the required SEC
disclosures from MD&A included in 1934 and 1933 domestic filings.
- SEC Disclosures Checklists contains a Topical Index to help readers
quickly find items of interest.