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Course Details

Disclosure Requirements for SEC Form 8-K (Course Id 2012)

QAS / Registry
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Author : Kelen Camehl, CPA, MBA
Course Length : Pages: 25 ||| Word Count: 13,967 ||| Review Questions: 8 ||| Final Exam Questions: 10
CPE Credits : 2.0
IRS Credits : 0
Price : $17.95
Passing Score : 70%
Course Type: NASBA QAS - Text - Technical - NASBA Registry
Primary Subject-Field Of Study:

Accounting - Accounting for Course Id 2012

Description :

This course provides an overview of the disclosure requirements for SEC Form 8-K – the  broad form used to notify investors in U.S. publicly traded companies of certain events that may be important .  This course provides an overview of the key disclosure requirements for several of the triggering events requiring the filing of a Form 8-K with the SEC.  This course also provides information about how the Form 8-K requirements have evolved over time.

Usage Rank : 0
Release : 2022
Version : 1.0
Prerequisites : None.
Experience Level : Overview
Additional Contents : Complete, no additional material needed.
Additional Links :
Advance Preparation : None.
Delivery Method : QAS Self Study
Intended Participants : Anyone needing Continuing Professional Education (CPE).
Revision Date : 12-Dec-2022
NASBA Course Declaration : Participants must complete the final examination within one year of purchase and with a minimum passing grade of 70% or better to receive CPE credit unless otherwise noted on the Course History page (i.e. California Ethics must score 90% or better). After logging in click on the Course History links on your My Courses page for the Begin date and Expire date for the Final Exam.
Approved Audience :

NASBA QAS - Text - Technical - NASBA Registry - 2012

Keywords : Accounting, Disclosure, Requirements, SEC, Form, 8-K, cpe, cpa, online course
Learning Objectives :

Course Learning Objectives

Upon completion of this course, you will be able to:
  • Recognize the overall purpose of the Form 8-K
  • Identify the filing deadline for Form 8-K triggering events
  • Identify triggering events that require the filing of a Form 8-K
  • Recognize overall disclosures requirements for a Form 8-K
Course Contents :

Chapter 1 - Disclosure Requirements for SEC Form 8-K

Course Learning Objectives

Course Overview


Purpose of the SEC Form 8-K

Filing Deadline for SEC Form 8-K

Evolution of the SEC Form 8-K

Accessing the Form 8-K

Review Questions

Form 8-K Filing Events

Section 1 - Registrant’s Business and Operations

Item 1.01 – Entry into a Material Definitive Agreement

Item 1.02 – Termination of a Material Definitive Agreement

Item 1.03 – Bankruptcy or Receivership

Item 1.04 – Mine Safety – Reporting of Shutdowns and Patterns of Violations

Section 2 – Financial Information

Item 2.01 – Completion of Acquisition or Disposition of Assets

Item 2.02 – Results of Operations and Financial Condition

Review Questions

Item 2.03 – Creation of a Direct Financial Obligation or an Obligation under an Off-Balance Sheet Arrangement of a Registrant

Item 2.04 – Triggering Events That Accelerate or Increase a Direct Financial Obligation or an Obligation under an Off-Balance Sheet Arrangement

Item 2.05 – Costs Associated with Exit or Disposal Activities

Item 2.06 – Material Impairments

Section 3 – Securities and Trading Markets

Item 3.01 – Notice of Delisting or Failure to Satisfy a Continued Listing Rule or Standard; Transfer of Listing

Item 3.02 – Unregistered Sales of Equity Securities

Item 3.03 – Material Modification to Rights of Security Holders

Section 4 – Matters Related to Accountants and Financial Statements

Item 4.01 – Changes in Registrant’s Certifying Accountant

Section 5 – Corporate Governance and Management

Item 5.01 – Changes in Control of Registrant

Review Questions

Item 5.02 – Departure of Directors or Certain Officers; Election of Directors; Appointment of Certain Officers; Compensatory Arrangements of Certain Officers

Item 5.03 – Amendments to Articles of Incorporation or Bylaws; Change in Fiscal Year

Item 5.05 – Amendments to the Registrant’s Code of Ethics, or Waiver of a Provision of the Code of Ethics

Section 6 – Asset-Backed Securities

Section 7 – Regulation FD

Item 7.01 – Regulation FD Disclosure

Section 8 – Other Events

Item 8.01 – Other Events

Section 9 – Financial Statements and Exhibits

Item 9.01 – Financial Statements and Exhibits


Review Questions


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