CONSOLIDATED FINANCIAL STATEMENT REPORTING AND DISCLOSURES
The following sample outlines policies and procedures to be used to ensure the completeness and accuracy of disclosures made in quarterly and annual public filings with the SEC.
Prepared By: ______________
Approved By: ______________
Revision Date: ______________
Effective Date: ______________
This policy documents the controls and procedures designed to ensure the completeness and accuracy of disclosures made in the Company X quarterly and annual public filings with the SEC.
Overall controls ensure that complete and accurate Financial Statements are presented. The quarterly Financial Statements disclosed are the income statement, balance sheet, Stockholders Equity, and Cash Flow Statement. In addition to the above-mentioned Financial Statements, a Consolidated Statement of Long-Term Debt and a Consolidated Statement of Preferred Stock are disclosed at year-end.
· GA – General Accounting
· SEC - Securities and Exchange Commission
· SME – Subject Matter Expert