SEC Disclosures Checklists
Including Financial Statement, MD&A, and Sarbanes-Oxley Checklists
Ronald G. Pippin, CPA, The Accounting Research Manager Group

The SEC requires many specific disclosures that go beyond U.S. GAAP, and the Sarbanes-Oxley Act of 2002 strengthens the SEC's disclosure rules. The Sarbanes-Oxley Act requires a registrant's principal executive and financial officers to certify annual and quarterly reports, including a conclusion on the effectiveness of the registrant's disclosure controls.

SEC Disclosures Checklists puts a registrant on the path to compliance by identifying SEC disclosure requirements and providing a means to document compliance. The checklists are intended for both preparers and reviewers of financial statements and MD&As that will be included in SEC 1933 Act and 1934 Act filings (e.g., Forms S-1, 10-K, and 10-Q) for domestic registrants. The Sarbanes-Oxley checklists may be used for foreign registrants as well.

SEC Disclosures Checklists has four parts:

• Financial Statements--Commercial Companies
• Financial Statements--Specialized Industries
• Sarbanes-Oxley
• MD&A

Each checklist is presented as a series of yes/no questions in a checklist-box format with space for recording a workpaper reference. A yes answer means the reader needs to meet the disclosure requirements as discussed below the question. References to authoritative SEC literature are provided, together with relevant excerpts to allow efficient, in-depth, focused research on the topic.

Summary checklists, containing only the questions, are provided at the end of the publication. The completed checklists can be placed in annual or quarterly workpapers to support review and compliance procedures.

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