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UNITED STATES SECURITIES AND EXCHANGE COMMISSION WASHINGTON, D.C. 20549 FORM 10K/A AMENDMENT NO. 1 FOR ANNUAL AND TRANSITION REPORTS PURSUANT TO SECTIONS 13 OR 15(D) OF THE SECURITIES EXCHANGE ACT
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Identify the registrant type (e.g., large accelerated filer, accelerated filer, or non-accelerated filer).
02
Gather financial statements, including balance sheets, income statements, and cash flow statements.
03
Review the specific requirements outlined in Regulation S-K for the type of filing (e.g., 10-K, 10-Q, etc.).
04
Prepare the Management's Discussion and Analysis (MD&A) section, highlighting the company's operational results and financial performance.
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Include disclosures about executive compensation and related party transactions as required.
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File the document electronically with the SEC through their EDGAR system.

Who needs of regulation s-k is?

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Publicly traded companies registered with the SEC.
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Regulation S-K is a set of rules issued by the U.S. Securities and Exchange Commission (SEC) that governs the disclosure of non-financial information by public companies in their filings.
Public companies that are registered with the SEC, including those that are publicly traded, are required to file under regulation S-K.
Filing under regulation S-K involves providing detailed disclosures in various SEC forms, primarily Form 10-K, Form 10-Q, and Form S-1, ensuring compliance with specific reporting and item requirements outlined in the regulation.
The purpose of regulation S-K is to ensure that public companies provide timely and accurate disclosures, enabling investors to make informed decisions based on comprehensive information about the company's operations and financial status.
Regulation S-K requires the reporting of various types of information, including management discussions, executive compensation, risk factors, and information about business segments and properties.
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