SEC Reporting Requirements

- **Deadline:** 60 days after fiscal year-end (large accelerated filers), 75 days (accelerated), 90 days (non-accelerated) - **Contents:** - Business overview (Item 1) — operations, competitive landscape, regulation - Risk factors (Item 1A) — material risks, ranked by significance - Properties (Item 2) — material physical properties - Legal proceedings (Item 3) — pending material litigation - MD&A (Item 7) — Management's Discussion and Analysis of financial condition and results - Financial statements (Item 8) — audited by independent registered public accounting firm - Internal controls assessment (Item 9A) — SOX 302/404 certifications - **Auditor opinion types:** Unqualified (clean), Qualified, Adverse, Disclaimer - **SOX 404:** Management assessment + auditor attestation of internal controls over financial reporting (ICFR). Large accelerated filers only for auditor attestation.