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  2. Form S-1 - Wikipedia

    en.wikipedia.org/wiki/Form_S-1

    Form S-1 is an SEC filing used by companies planning on going public to register their securities with the U.S. Securities and Exchange Commission (SEC) as the "registration statement by the Securities Act of 1933". The S-1 contains the basic business and financial information on an issuer with respect to a specific securities offering.

  3. Registration statement - Wikipedia

    en.wikipedia.org/wiki/Registration_statement

    In the United States, a registration statement is a set of documents, including a prospectus, which a company must file with the U.S. Securities and Exchange Commission before it proceeds with a public offering. [1] [2] As of May 2022, the United States Supreme Court was considering the case of Slack Technologies, LLC v.

  4. List of OMB Circulars and Bulletins - Wikipedia

    en.wikipedia.org/wiki/List_of_OMB_Circulars_and...

    OMB Bulletin No. 17-03, Audit Requirements for Federal Financial Statements; OMB Bulletin M07-02, Bulletin for Agency Good Guidance Practices, 72 Fed. Reg. 43432 (Jan. 25, 2007) OMB Bulletin M05-03, Information Quality Bulletin for Peer Review; OMB Bulletin B01-09, Form and Content of Agency Financial Statements

  5. SEC filing - Wikipedia

    en.wikipedia.org/wiki/SEC_filing

    A new registration statement filed under Rule 462(b) to add securities to a prior related effective registration statement filed on Form S-4 S-6 Initial registration statement filed on Form S-6 for unit investment trusts S-6/A Initial registration statement filed on Form S-6 for unit investment trusts (Amendment) S-8

  6. Regulation S-K - Wikipedia

    en.wikipedia.org/wiki/Regulation_S-K

    Registration statements filed online with EDGAR will invariably require the attachment of exhibits. These filings include ongoing reporting requirements, so exhibits usually accompany filings of S-1, 10-K, 10-Q and 8-K forms. The following Securities Act forms commonly have exhibits: S-1, S-3, S-4, S-8, S-11, F-1, F-3 and F-4.

  7. Red herring prospectus - Wikipedia

    en.wikipedia.org/wiki/Red_herring_prospectus

    Since the registration statement (SEC Form S-1) is a very lengthy and complex document, the Securities Act of 1933 requires the preparation of a shorter document, known as a prospectus, for investors to read.

  8. Office of Management and Budget - Wikipedia

    en.wikipedia.org/wiki/Office_of_Management_and...

    The Office of Management and Budget (OMB) is the largest office [a] within the Executive Office of the President of the United States (EOP). OMB's most prominent function is to produce the president's budget, [2] but it also examines agency programs, policies, and procedures to see whether they comply with the president's policies and coordinates inter-agency policy initiatives.

  9. Federal Accounting Standards Advisory Board - Wikipedia

    en.wikipedia.org/wiki/Federal_Accounting...

    The Federal Accounting Standards Advisory Board (FASAB) is a United States federal advisory committee whose mission is to improve federal financial reporting through issuing federal financial accounting standards and providing guidance after considering the needs of external and internal users of federal financial information. [3]