Hi,

If a company is already public, do I need to file an S-1 IPO registration w/ the SEC? My homework problem is about explaining circumstances that would lead an auditor to fill out an 8-K form. And then it continues askingto imagine you need to file an S-1 IPO Registration report on behalf of the same client. Did any characteristics of your client change? In other words, describe why you need to file this report. Isn't an S-1 IPO registration only for companies that have not been taken public yet? Or am I completely confused with what they're asking?

Thanks,

Sam