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| Author : | Kelen Camehl, CPA, MBA |
| Course Length : | Pages: 44 ||| Word Count: 25,952 ||| Review Questions: 12 ||| Final Exam Questions: 20 |
| CPE Credits : | 4.0 |
| IRS Credits : | 0 |
| Price : | $35.95 |
| Passing Score : | 70% |
| Course Type: | NASBA QAS - Text - Technical - NASBA Registry |
| Primary Subject-Field Of Study: | Accounting - Accounting for Course Id 2025 |
| Description : | This course provides an overview of the SEC Form 8-K. This is a broad form used to notify investors in U.S. publicly traded companies of certain events that may be important - generally within four business days of the respective triggering event. This course provides a detailed look at the events that require a Form 8-K filing, the relevant disclosures, and presents a number of examples to help illustrate disclosure of these events. |
| Usage Rank : | 0 |
| Release : | 2022 |
| Version : | 1.0 |
| Prerequisites : | None. |
| Experience Level : | Overview |
| Additional Contents : | Complete, no additional material needed. |
| Additional Links : |
8-K (Form 8K)
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| 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 - 2025 |
| Keywords : | Accounting, SEC, Form, 8-K, File, Disclose, cpe, cpa, online course |
| Learning Objectives : |
Course Learning Objectives
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| Course Contents : | Chapter 1 - SEC Form 8-K: When to File and What to Disclose Course Learning Objectives Course Overview Introduction Purpose of the Form 8-K Deadline for Filing a Form 8-K History of the 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 46 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 Conclusion Review Questions Glossary |
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