The U.S. Security and Exchange Commission (SEC) is an independent, nonpartisan, quasi-judicial regulatory agency with responsibility for administering the U.S. federal securities laws. Publicly traded companies must electronically file a variety of forms, or reports, with the SEC (e.g., annual financial statements). The SEC makes most of these electronic documents available on the Internet via "EDGAR." EDGAR stands for Electronic Data Gathering, Analysis, and Retrieval system. EDGAR's primary purpose is to increase the efficiency and fairness of the securities market for the benefit of investors, corporations, and the economy by accelerating the receipt, acceptance, dissemination, and analysis of time-sensitive corporate information filed with the agency. Navigate to the SEC's website (http://www.sec.gov) and locate the EDGAR data files to respond to the following questions.

1. The EDGAR website describes many SEC-required forms. Explain the purpose of each of the following SEC forms:

1. Form 8-K
2. Form 10-K
3. Form 10-KSB

2. Search EDGAR for the 10-K filings of the three companies listed below. Within the 10-K filings locate the independent auditor's report and identify the type of opinion it is (e.g., unqualified, qualified, disclaimer, adverse) and what type of explanatory paragraph, if any, the opinion contains (e.g., going concern or emphasis of a matter).

1. General Motors Corporation (10-K filed 3-13-2003)
2. Ford Motor Company (10-K filed 3-14-2003)
3. The Home Depot (10-K filed 4-21-2003)