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USCPA考試中，F(xiàn)AR這一科目對財務(wù)報表考試內(nèi)容很細致。高頓網(wǎng)校USCPA小編就為大家介紹一下SEC的報考要求。
SEC Reporting Requirements
| Form | Brief | Frequency | Large accelerated | Accelerated | Other registrants |
| 10-K | MD&A, Audited F/S | Annually | 60 days | 75 days | 90 days |
| 10-Q | MD&A Unaudited F/S | Quarterly | 40 days | 40 days | 45 dyas |
| 8- K | Major event | Needed | ASAP | ASAP | ASAP |
| 20F/40F | Foreign register 10-K | Annually | 60 days | 75 days | 90 days |
IF an issuer with a worldwide market value of outstanding common equity held by non-affiliates of the last business day of the issues most recently completed SECOND FISCAL QUARTER：
≥$700M， then it is a large accelerated filer
≥$75M & <$700M， then it is an accelerated filer
<$75M， then it is other registrants filer
Interim F/S
-Reviewed
Annual F/S
-Audited
XBRL
-Extensible Business Reporting Language
-A machine-readable code
