Template 17
SEC Reporting Procedures Manual Template for the 10-Q and 10-K
A fill-in-the-blank desk manual for how your company prepares, reviews and files its 10-Q and 10-K. Generic and unbranded: replace the highlighted [bracket] fields with your names, systems and dates, and it reads as your own policy document. It points to the templates where they apply.
Contents
- Cover and document control (owner, approver, version history)
- 1–2. Purpose, scope, roles and responsibilities, with a RACI table
- 3–4. Reporting calendar; close and workpaper standards
- 5–7. Drafting the filing; disclosure checklist and new accounting standards; tie-out and review
- 8. Earnings release, call and non-GAAP measures
- 9–10. Disclosure controls, sub-certifications and SOX; audit committee and external auditor
- 11–13. Current reports between filings; Inline XBRL and EDGAR filing; after filing
- 14–15. Records retention; maintaining this manual
- Appendix A – filing-day checklist; Appendices B and C – Form 10-Q and Form 10-K item maps
What is in it
- Every company-specific fact is a highlighted [bracket] field, so blanks are easy to find before approval
- Rule references to the forms, Regulation S-K, S-T, G and FD, and Exchange Act Rules 13a-14 and 13a-15
- Cross-references to Templates 01–16 where a step uses one
- Editable .docx – no macros, no branding
Who uses it
SEC reporting managers documenting the filing process for a new team, an audit committee or the auditors' walkthroughs.
Primary sources
Previews
Pages rendered from the actual Word document. Highlighted [brackets] are the fields you fill in.
Page 1
Cover and document control.
Page 2
Purpose, scope and the roles table.