cuntCS CXClaiigeS E16.2 Multiple Choice-SEC Reporting Requirements These questions involve SEC reporting requirements Required a. Nonfnancial statement disclosures are specified in which of the fol 1. Regulation S-K 2. Financial Reporting Releases 3. Staff Accounting Bulletins 4. Regulations-X Which of these items is not required by the SEC in either the Securities Act of 1933 or the Securities Exchange Act of 1934? 1. Identification of directors and executive officers with the principal occupation and employer of each. 2. Identification of the principal markets in which the firm's securities are traded. 3. Range of market prices and dividends for each quarter of the two most recent fiscal years. 4. Comfort letter from the company's independent accountant b. SEC regulations provide for a procedure known as incorporation by reference. Which of the follow- ing best illustrates the concept of incorporation by reference? 1. A partnership is incorporated by reference to the U.S. Tax Code. 2. The incorporation of a proprietorship or partnership 3. Inclusion of information on officers' remuneration in Form 10-K by reference to the same infor- mation in the shareholders' proxy statement 4. Footnote reference to market data per share since incorporation. The SEC requires Form 8-K to be filed with the commission within four days after the end of the month in which a significant event transpired. However, financial statements accompany Form 8-K only under certain conditions. Which event requires financial statements to accompany Form 8-K? 1. A material default on a senior security. 2. A write-down, write-off, or abandonment of assets. 3. A major business acquisition 4. A change in the registrant's certifying accountants. c. d