SEC reporting, SEC Forms, SEC regulation

1. Ed-gar Research Study:
Introduction
The following is the short description of the most common corporate filings made with the SEC.
Many of these filings are now filed on EDGAR and thus available on the commission’s web site.
The SEC staff is responsible for interpreting the rules, regulations and forms used in connection with
the filing. That means the guideline and descriptions can not replace the Commission’s official rules
and regulations. It can only be used as a risk management tool to minimize any potential legal costs
associated with the misreporting and restatements. You can lessen the toll of the exposure to
liabilities by visiting the Federal Securities laws and rules and working with the SEC disclosure
team.
PS: it must be a routine verifying the OMB expiration date of the forms.
1 Research Conducted by Arthur Mboue

2. 2 Research Conducted by Arthur Mboue

3. Categories Available in Market Insight:
1933 Act registration Statements
S-1 S-2 S-3 S-3 ARS S-4EF S-8
S-11 S-20 SF-1 SF-3 Rule 452(b) F-1
F-3 F-3D F-6 F-7 F-10 Schedule B
18
Definitions of types of Filings: 1933 Act
3 Research Conducted by Arthur Mboue

4. 4 Research Conducted by Arthur Mboue
Descriptions: it requires registrants planning to issue new securities to the public to submit a registration statement to the SEC for
approval. This information helps investors to make investment and voting decision related to the company . This registration
statement under 1933 Act is a 17 items documents containing part 1- information required in prospectus and Part II-
information not required in prospectus
Major Triggering Events: Initial Public Offering, Other Public Offerings,…
Form Descriptions of triggering
events
Interpretative
responsib
ility
Deadline and other forms Users of the information Example of filed
FORM
Domestic Reporting Registrants
S-1 The S-1 is the basic
registration form. It can be
used to register securities for
which no other form is
authorized or prescribed. It
does not cover any business
combination and its applicant-
registrant or its predecessor
should not have been either a
blank check company
registrant or a shell company
during the past three years
before the filing. This Form
requires a long form
prospectus. It does include the
most extensive disclosure
requirements including
information and exhibits. It
does not allow any
incorporation by reference.
DCF (Division
of Corporation
Finance)
Must file form S-1,
amendments and related
prospectus (taking off the
shelf’ before the offering
It is used when no other
form is prescribed. It is a
complex document with
voluminous information.
Institutional investors are
more likely the most user of
this information to reduce
the asymmetric of
information and increase the
attractiveness of their
investment and voting
decision and reliability of
their valuation of the
company
forms-1.pdf
S-2 This form is a simplified form
mostly used by registrants that
have been required to report
under the 1934 Act without
meeting the minimum voting
stock requirements. It does
allow the incorporation by
reference for the registrant’s
ARS
DCF Must file this Form, its
amendments and related
prospectus (taking off the
shelf’) before the offering
Institutional investors may
find it attractive. But, I did
not locate any recent filing
of this form on the SEC
company search engine
S-3 This is the most simplified
registration for a non WKSI.
It may only be used by
certain registrants. This
issuer must pass the reporting
test of timely twelve months
minimum reporting set forth
under Form S-2. This Form
helps the issuer to maximize
the use of incorporation by
reference
DCF • Must file this Form
and its amendments
and related prospectus
(taking off the shelf)
before the offering
• If the registrant
submits a Form 12b-
25 by their deadlines
subsequent the filing
of Form 10-K or 10-Q
within the applicable
extension period, the
report is considered to
have been timely filed
Institutional investor may
find it limited but still
attractive to help them
make their investment and
voting decisions. The use
of legal omission to not
disclose certain information
reduces its reliability.
forms-3.pdf
S-3 ASR A Well Known Seasonal
Issuer (WKSI) can file form
S-3 ASR (Automatic Shelf
Registration) with a lot of
privileges including
automatic certification of
effectiveness that means the
registration becomes
effective immediately after
its filing without the review
of the SEC and its staff. In
addition, it will be easy shelf
registration and more. Basic
requirements for WKSI or
‘VIP’ class
DCF It must be filed before the
offering and renewable
within 3 years.
If the registrant submits a
Form 12b-25 by their
deadlines subsequent the
filing of Form 10-K or 10-
Q within the applicable
extension period, the
report is considered to
have been timely filed.
Post- effective amendment
becomes effective upon
filing with the commission
This information is not
trusted because it is not
reviewed by the SEC. It is
why it is not attractive to
some users. This lack of
SEC review makes it
unreliable therefore
unattractive. With all the
legal omission to disclose
certain information, only
institutional investors rely
on this Form to make their
voting and investment
decisions. It means that its
usability is too low because
S-3ASR.html

5. 5 Research Conducted by Arthur Mboue

6. 5 Research Conducted by Arthur Mboue