Accounting Quiz: Could You Pass?

1. Which one of the following forms is used in connection with employee stock plans?

S-4.

S-11

S-8

S-1

S-3

2. Which one of the following forms is used in connection with the registration of securities of real estate companies?

S-4.

S-11

S-8

S-1

S-3

3. Which of the following is not a security as defined by the SEC?

Investment contract.

Notes receivable.

Debenture.

Treasury stock.

Accounts receivable.

4. Which one of the following forms is used when no other form is prescribed?

S-4.

S-11

S-8

S-1

S-3

5. Which of the following are issued by the SEC, as needed, to supplement Regulation S-X and Regulation S-K?

SRBs.

ASRs.

FRRs.

ARBs.

SABs.

6. Which one of the following registration statement forms are used by large issuers that already have at least $75 million voting stock held by non-affiliates?

S-4.

S-11

S-8

S-1

S-3

7. Which statement is false regarding the Public Company Accounting Oversight Board (PCAOB)?

Regulates audit standards and independent audit firms.

Is under the oversight and enforcement of the SEC.

Is funded by fees levied on all publicly traded companies.

Has five members appointed by the SEC.

Allows all members to be accountants, past or present.

8. Which one of the following forms is used when companies have filed with the SEC for less than 36 months but are not large enough to file form S-3?

S-4.

S-11

S-8

S-1

S-3

9. Which one of the following forms is used in connection with the registration of securities of a small reporting company with $25 million of annual revenues and of $25 million of voting securities held by non-affiliates?

S-4.

S-11

S-8

S-1

S-3

10. Which of the following securities offerings is not exempt from registration prior to their sale?

Securities issued by governments.

Offerings of no more than $1 million made to any number of investors within a 12-month period.

Securities issued by savings and loan associations.

Securities issued by banks.

Offerings of more than $5 million.

Accounting Quiz: Could You Pass?

1. Which one of the following forms is used in connection with employee stock plans?

2.

What first name or nickname would you like us to use?

2. Which one of the following forms is used in connection with the registration of securities of real estate companies?

3. Which of the following is not a security as defined by the SEC?

4. Which one of the following forms is used when no other form is prescribed?

5. Which of the following are issued by the SEC, as needed, to supplement Regulation S-X and Regulation S-K?

6. Which one of the following registration statement forms are used by large issuers that already have at least $75 million voting stock held by non-affiliates?

7. Which statement is false regarding the Public Company Accounting Oversight Board (PCAOB)?

8. Which one of the following forms is used when companies have filed with the SEC for less than 36 months but are not large enough to file form S-3?

9. Which one of the following forms is used in connection with the registration of securities of a small reporting company with $25 million of annual revenues and of $25 million of voting securities held by non-affiliates?

10. Which of the following securities offerings is not exempt from registration prior to their sale?