# SEC filing checklist
> Source: https://legalcode.md/skills/legalcode-sec-filing-checklist | [HTML version](https://legalcode.md/skills/legalcode-sec-filing-checklist)

Generates comprehensive SEC filing compliance checklists for US public companies.

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".

This skill enables systematic, comprehensive compliance assessment of SEC filings by US public companies subject to the Securities Exchange Act of 1934 ("Exchange Act") and/or the Securities Act of 1933 ("Securities Act"). It generates checklists, gap analyses, and remediation plans covering: **In scope:** - Periodic reports: Form 10-K (annual), Form 10-Q (quarterly) - Current reports: Form 8-K (material events) - Proxy and information statements: DEF 14A, PRE 14A, Schedule 14C - Section 16 insider ownership reports: Forms 3, 4, and 5 - Registration statements: Forms S-1, S-3, S-11 (structural review only) - EDGAR submission mechanics and Inline XBRL tagging - SOX Sections 302 and 906 certifications - Non-GAAP financial measure compliance (Regulation G; S-K Item 10(e)) - Material event assessment (8-K triggering event analysis) - SEC comment letter response framework **Not in scope:** - PCAOB audit procedures or attestation on ICFR (SOX § 404(b)) - Actual preparation of financial statements (refer to accounting professionals) - Securities offering exemption selection (use `legalcode-securities-regulation-compliance`) - SOX internal controls deep assessment (use `legalcode-sox-compliance-assessment`) - Non-US reporting regimes (IFRS, UK DTR, EU Transparency Directive — use jurisdiction-specific skills) **Related skills:** - `legalcode-sox-compliance-assessment` — deep COSO/ICFR/ITGC assessment - `legalcode-securities-regulation-compliance` — offering exemptions, Reg D, Reg A+ ...

## Jurisdictions

Global



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