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What is the SEC Regulation S-X 3 05?

Rule 3-05 of Regulation S-X, which generally requires a registrant to provide separate audited annual and unaudited interim pre-acquisition financial statements of an acquired or to be acquired business, and Rule 3-14 of Regulation S-X, which similarly requires a registrant to provide financial statements for acquired

What are SEC disclosure requirements?

SEC regulations require that annual reports to stockholders contain certified financial statements and other specific items. The certified financial statement must include a two-year audited balance sheet and a three-year audited statement of income and cash flows.

Are pro forma financial statements required by the SEC?

Pro forma financial information is required if acquisitions which are in the aggregate docHub have occurred in the latest fiscal year or subsequent interim period, or are probable. See Section 2320 for guidance related to aggregate significance tests for real estate acquisitions.

Can you prepare financial statements without a CPA?

You can prepare your financial statements in house, but if youre like many small business owners, you may prefer to have an outside professional to prepare your financial statements in ance with an accounting framework that is appropriate for your business.

Can I prepare my own financial statements?

Usually these are prepared by an accountant. But with the help of computer software, you may be able to prepare your own financial statements.

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