This exercise is intended to provide you with general familiarity with (1) the contents of reportsfiled with the SEC and (2) the auditing standards of three organizations—the AICPA’s AuditingStandards Board

This exercise is intended to provide you with general familiarity with (1) the contents of reportsfiled with the SEC and (2) the auditing standards of three organizations—the AICPA’s AuditingStandards Board, the Public Company Accounting Oversight Board (PCAOB) and theInternational Auditing and Assurance Standards Board (IAASB). It should not take a long time.But make sure that your report is professional in appearance; related, each subsectionrequirement should have a heading so that it is easy to find (e.g., your reply for part A-2 shouldhave a heading saying A-2, and its subsections a, b, and c clearly marked). Use Word to completethe entire exercise, using some cut/paste as appropriate (Part A).PART A—SECUse the SEC’s EDGAR system (Electronic Data Gathering Analysis and Retrieval) to select andanalyze one company’s most recent Form 10-K, Form 10-Q, and Form 8-K.Notes:It’s best to determine the accurate name of a company prior to using EDGAR; it is evenbetter to find its “ticker symbol” to input into EDGAR rather than the company name(Google “[your company’s name] ticker”).Some companies file forms (e.g., 10-K) without an “index” or “table of contents” at the veryfront. Completing Part A will be harder with these companies.Some companies do not include their financial statements in the 10-K and refer to them beingfiled in their annual report (e.g., IBM). You may use them by going to the annual report ifyou can find it. You can use one of these companies for the exercise, it will just be harder.If you find a company that does not have a 10-K, 10-Q and 8-K – select a company that does.Also, make sure that it has exactly these forms (for example, don’t pick one with somethinglike a form 10-KA instead of a 10-K).Steps:Access EDGAR via this link:http://www.sec.gov/edgar.shtmlGo to “Search for Company Filings.” Then select “Company or fund name…” link. You willthen have an option of searching by name (on the left of the screen) or by ticker (on the right ofthe screen). Either one works. Find the company you want to use. You will then get to a page thatwill look something like this:

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