Skill

legalcode-sec-filing-checklist

Generates comprehensive SEC filing compliance checklists for US public companies. Covers periodic reports (Form 10-K, Form 10-Q), current reports (Form 8-K), proxy statements (DEF 14A), and Section 16 insider ownership reports (Forms 3, 4, 5). Assesses filing deadlines by filer category (Large Accelerated, Accelerated, Non-Accelerated, Smaller Reporting Company, Emerging Growth Company, Foreign Private Issuer), required disclosure items under Regulation S-K and Regulation S-X, SOX certifications (Sections 302 and 906), Inline XBRL tagging requirements, EDGAR filing mechanics, non-GAAP financial measure compliance, cybersecurity disclosure obligations (SEC Final Rule Release No. 33-11216), Pay vs. Performance requirements (Item 402(v)), executive compensation clawback policies, and common SEC comment letter deficiencies. Use this skill when a company needs to prepare, review, or remediate an SEC filing; when assessing IPO-readiness; when evaluating disclosure controls and procedures; when preparing CEO/CFO SOX certifications; or when responding to an SEC comment letter. Triggers on: "10-K checklist", "10-Q review", "8-K compliance", "proxy statement", "SEC filing", "EDGAR submission", "XBRL tagging", "SOX 302 certification", "disclosure controls", "material event reporting", "Form 4", "Section 16", "DEF 14A", "executive compensation disclosure", "SEC comment letter", "periodic report", "annual report compliance".