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SEC Financial Reporting Requirements Which standard-setting body has the legal (i.e. statutory) authority to regulate accounting principles for publicly-traded entities? a. FASB b. AICPA c.
SEC Financial Reporting Requirements Which standard-setting body has the legal (i.e. statutory) authority to regulate accounting principles for publicly-traded entities? a. FASB b. AICPA c. PCAOB d. SEC 2. Which of the following financial statements is required to be audited? a. The financial statements accompanying the annual 10-K filing b. The financial statements accompanying the quarterly 10-Q filing c. MD& A d. All of the above 3. The Form 10-K is an annual filing that is due a. December 31" b. 4 days after the close of the year-end c. 40 days after the year-end d. 60 days after the year-end 4. Which of the following represents a "triggering event" that necessitates a Form 8-K? a. The replacement of the registrant's certifying external auditor b. The replacement of the registrant's internal auditor c. The replacement of the registrant's marketing director d. All of the above
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