Don’t press that button to file your Form 10-K until you have completed this checklist. Missing signatures, typographical errors, incomplete exhibits, and incorrect dates are among the most common reasons for the filing of amendments to Form 10-K. Improve your review process and eliminate these common errors by utilizing this pre-filing checklist.
Form 10-K Pre-Filing Checklist
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Cover Page |
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1...... References the correct fiscal year................................................................................ |
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2...... Correctly checks all required check boxes................................................................... |
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3...... Correctly identifies the company’s filer status............................................................ |
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4...... Reports aggregate market value at end of second fiscal quarter.................................. |
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5...... Provides number of outstanding shares at most recent practicable date...................... |
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6...... Correctly identifies any annual report or definitive proxy statement that is to be incorporated by reference............................................................................................ |
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Financial Statements |
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7...... Contain an audit report with (1) a conformed (typed) signature of the audit firm and (2) the correct issuance date................................................................................. |
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8...... Contain an auditor’s attestation report on internal controls, if required, with (1) a conformed (typed) signature of the audit firm and (2) the correct issuance date....... |
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Signature Page |
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9...... Contains conformed (typed) signatures for all persons who have signed the Form 10-K............................................................................................................................. |
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10.... Lists all current directors, whether or not they have signed the Form 10-K............... |
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11.... Contains the correct date for all signatures.................................................................. |
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Exhibits |
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12.... All exhibits that are incorporated by reference are hyperlinked to the correct exhibit |
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13.... All exhibits that are filed with the Form 10-K are complete: dates and signatures that were handwritten on the originals have been typed in the EDGAR version........ |
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14.... Exhibit 23 (consent of auditors) must be included if the registrant has any effective registration statements on Form S-3 or S-8. Confirm that Exhibit 23 contains (1) the correct signature date, (2) a conformed (typed) signature of the audit firm, and (3) a list of all effective registration statements that are to be updated through the filing of the Form 10-K......................................................................................................... |
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15.... Exhibits 31 and 32 (certifications of principal executive and financial officers) are included and (1) reference the Form 10-K and the correct fiscal year covered by the report, (2) contain a conformed (typed) signature of the officer, and (3) contain the correct signature date................................................................................................... |
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