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This document serves as an amendment to the annual report for BE Resources Inc. for the fiscal year ended December 31, 2011, including required information for Part III.
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How to fill out FORM 10-K/A

01
Obtain the previous Form 10-K that you are amending.
02
Identify the specific sections of the Form 10-K that require updates or corrections.
03
Prepare the amendments for those sections, ensuring compliance with SEC regulations.
04
Clearly label the updated or corrected information.
05
Complete the required cover page indicating it is a Form 10-K/A.
06
File the amended Form 10-K/A electronically through the SEC's EDGAR system.
07
Review the filing for accuracy and completeness before submission.

Who needs FORM 10-K/A?

01
Publicly traded companies that need to amend their previously filed Form 10-K to correct information or provide updated or additional disclosures.
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While 10K reports are due annually and must include audited financial statements, 10Q reports are due quarterly, three times a year, and include unaudited financial statements. 10Q filings provide shareholders and the public an on-going update on a company's performance over the year.
The SEC requires a company to file SEC Form 10 when it has more than $10 million in total assets and more than 500 shareholders. A company with fewer shareholders or assets may voluntarily make this SEC filing, but it is not required.
The annual report on Form 10-K provides a comprehensive overview of the company's business and financial condition and includes audited financial statements.
As for who writes it, its generally a collaborative effort (depending on company size) between executive/finance management, corporate controllers, board members, in-house counsel, and limited external entities such as auditors or SEC Counsel.
Every publicly traded company is required to file financial reports with the Securities and Exchange Commission, or the SEC. The SEC Form 10-K offers a comprehensive snapshot of the company's financial health throughout the year, almost like an annual report for the business numbers.
Companies with more than $10 million in assets whose securities are held by more than 500 owners must file annual and other periodic reports, regardless of whether the securities are publicly or privately traded. Smaller companies may use Form 10-KSB.

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FORM 10-K/A is an amendment to the annual report (FORM 10-K) that public companies file with the U.S. Securities and Exchange Commission (SEC). It is used to correct or update information disclosed in the original FORM 10-K.
Publicly traded companies that have filed a FORM 10-K are required to file FORM 10-K/A when they need to make changes, corrections, or provide additional information related to their annual financial performance and operations.
To fill out FORM 10-K/A, companies need to provide the specific amendments or updates to their original FORM 10-K. They must complete the appropriate sections, ensuring all changes are clearly marked, and submit the amended form to the SEC.
The purpose of FORM 10-K/A is to ensure that investors have access to accurate and up-to-date information about a company's financial performance and operations, helping to maintain transparency and compliance with regulatory standards.
FORM 10-K/A must report any amendments to the financial statements, updated management discussion and analysis, changes in accounting methods, additional disclosures, or any other required information that was not correctly presented in the original FORM 10-K.
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