Homework Three

Multiple Choice$-$SEC Reporting Requirements

Theselquestions involve SEC reporting requirements.

Required

a$.$ Nonfinancial statement disclosures are specified in which of the following?

Regulation S$-$K

Financial Reporting Releases

Staff Accounting Bulletins

Regulation $5-$x

b$.$ Which of these iterms is not required by the SEC in either the Securities Act of $1933$ or the Securities Exchange Act of $1934?$

Identification of directors and everutive officers with the principal occupation and employer of each

identification of the principal markets in which the firm's securities are traded.

Range of market prices and dividends for each quarter of the two most recent fiscal years.

Comfort letter from the companys independent accountant.

C$.$ SEC regulations provide for a procedure known as incorporation by reference. Which of the following best illustrates the concept of incorporation by reference?

A partmenship is incorporated by reference to the U$.$S$.$ Tax Code.

The incorporation of a proprietorship$-$or partnership.

nclusion of information on officers' remuneration in Form $10-$K by reference to the same information in the shareholders' proxy statement.

Footnote reference to market data per share since incorporation.