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2008 SEC Reporting Rule Books
Dated: February 2008
Author(s): Patricia A. Gritzan, Esq., Katayun I. Jaffari, Esq., Craig F. Zappetti, Esq., John H. Chung, Esq., Jeffrey M. Lipschutz, Esq., Justin Ettelson, Esq.
Firm: Saul Ewing LLP
The SEC Reporting Rule Books are an excellent reference source for legal and accounting professionals and corporate executives. In these publications rules are presented in an easy to read format with the relevant portions of Regulation S-K and S-B immediately following the reference, making it easier to review the complete disclosure requirements. In addition, many cumbersome citations are eliminated and plain English rule references provided.
- Bankruptcy & Insolvency
- Corporate Governance & Directors' Duties
- Corporate Law
- Financial Reporting, Taxation, & Accounting
- Fund Accounting
- Fund Operations & Management
- Global Markets
- Initial Public Offerings
- Investment Banking & Broker/Dealers
- Investment Management Compliance & Regulation
- Investment Management Marketing
- Mergers & Acquisitions
- Private Equity & Venture Capital
- Sarbanes-Oxley
- Securities Enforcement & Fraud
- Securities Offerings
- Securities Regulation & Disclosure
Download the 2008 SEC Reporting Rules for:
Forms 10-K, 10-Q and 8-K
Forms 10-KSB, 10-QSB and 8-K
Proxy Statements
New this year: The SEC adopted amendments to the disclosure and reporting requirements that increase the number of companies that qualify for scaled disclosure requirements for smaller reporting companies. Companies that have less than $75 million in public equity float (generally determined as of the last business day of their most recent second fiscal quarter) will qualify for the scaled disclosure requirements under the amendments. Companies without a calculable public equity float will qualify if their revenues were below $50 million in the previous year. The scaled disclosure requirements are now included in Regulation S-K. See Item 10(f) of Regulation S-K for a chart listing the disclosures that have scaled requirements for smaller reporting companies.
If you formerly qualified as a small business issuer, you have the option to file your annual report for the first fiscal year ending on or after December 15, 2007 on either Form 10-KSB or Form 10-K (in which case, you may use the new scaled disclosure requirements in Regulation S-K). After filing that annual report, you will be required to file quarterly reports on Form 10-Q and annual reports on Form 10-K, and may elect to comply with the scaled disclosure requirements. If you elect to file your annual report for the fiscal year ending on or after December 15, 2007 on Form 10-K, you will want to refer to our companion book: SEC Reporting Rules for Forms 10-K, 10-Q and 8-K.
See additional securities resources available for download from Bowne.
