The SEC is an independent, non partisan quasi-judicial agency that is responsible for administering the federal securities laws. Publicly traded companies must file a variety of forms electronically through the EDGAR system. The primary purpose of this is for fairness and accessibility. Visit the SEC website (www.sec.com) looking under the link Description of forms.

• Describe the forms 8-K, 10-K, and 10Q. Note what these represent and why they are required?
• Under Company Filings search for the most recent 10-K of Coca-Cola. Who was the auditor? What kind of report was issued? Were there any qualifications? What was the opinion about the internal controls?