GPA

3.81

RedditCatalog

This course introduces students to the Securities and Exchange Commission's (SEC) rules and regulations as they apply to U.S. companies and their auditors. Requirements for frequently encountered annual reporting responsibilities (e.g., Forms 10-K, 10-Q, 8-K, proxy statements, etc.) and registration statements are explored and analyzed. Actual SEC filings provide real-world applications and interpretation of the SEC's rules. Rules imposed by the primary U.S.-based stock exchanges are introduced as is the history of the SEC and current trends affecting this rule-making body. Additionally, this course encompasses the enforcement power of the SEC and its implications to companies, their officers, and accountants.

Restrictions