Abstract
Because of the many and varied reporting requirements that are imposed on public companies, a checklist is a useful tool in complying with applicable rules and regulations. Frequently, companies will use a financial statement checklist to cover the generally accepted accounting principles, but will need an additional checklist for SEC reporting requirements. The following checklist includes accounting-related SEC rules for the Form 10-K. Although it generally covers only the codified SEC rules, certain common reporting problems cited recently by the SEC staff, such as on the statement of cash flows, are also addressed. The MD&A section of the checklist includes the interpretive guidance issued in Financial Reporting Release No. 36 in 1989.
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