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Find the appropriate SEC filing to identify the document where the IC report was filed with the SEC. A 10K-A is an an amended 10-k filing and a 20-F is a filing for foreign companies that contains the financial statement information. You will need to match the date in the spreadsheet to the date of the SEC filing. Some students have difficulty because they don't pay attention as to whether a company has had to file an amended 10-k (often the amended one has the IC adverse opinion. Discuss with the class: (1) managements report, (2) the auditors reports related to IC and (3) the nature of the material weaknesses for your two companies.

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Category:- Accounting Basics
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