Page 21 - FINAL CFA SLIDES DECEMBER 2018 DAY 7
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Session Unit 6:
23. Financial Reporting Standards
Figure 1: Securities and Exchange Commission Required Filings, p.27
Form S-1. (New Securities) Registration statement (Incl. AAFS, risk assessment, underwriter
identification, and the estimated amount and use of the offering proceeds)
Form 10-K. Annual filing containing information about the business and its management,
AAFS and disclosures, and disclosures about legal matters involving the firm.
Form 10-Q. U.S. firms required to file this form quarterly, with updated AFS (unlike Form
10-K, these statements do not have to be audited) and disclosures about certain events
such as significant legal proceedings or changes in accounting policy. Non-U.S. companies
are typically required to file the equivalent Form 6-K semi-annually.
Form DEF-14A. Proxy statement also filed with the SEC as Form DEF-14A.
