Items related to SEC Disclosures Checklists (2008)
Synopsis
SEC Disclosures Checklists is a practical guide written by a CPA and 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: 1. 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. 2. 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. 3. MD&A Disclosures Checklist. This checklist outlines the required SEC disclosures from MD&A included in 1934 and 1933 domestic filings.
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About the Author
Ronald G. Pippin authors, maintains and approves all of the updates to the accounting and SEC content on Accounting Research Manager (ARM). He also provides oversight guidance to the audit and other material added to ARM. Ron has 20 years of public accounting experience, including six years as an audit partner with Arthur Andersen. He also served as the senior technical accounting officer at a Chicago-based Fortune 50 firm for 10 years. Before Ron joined CCH, he worked in Andersen's Professional Standards Group (commonly known as the national office), where he consulted on technical accounting matters and contributed to the authoring and maintenance of ARM s content. His experience while working for the Fortune 50 company included discussion of a complex financial statement presentation issue with the Chief Accountant of the SEC and others from the SEC's Office of the Chief Accountant. Further, while in Andersen's national office, he discussed numerous accounting and reporting issues with members of the SEC s Division of Corporation Finance.
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- PublisherCCH, Inc.
- Publication date2008
- ISBN 10 080809162X
- ISBN 13 9780808091622
- BindingPaperback
- LanguageEnglish
- Number of pages1360
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