Table of Contents
SEC Form 8-K Essentials1
| Introduction | 1 |
| The Form 8-K | 1 |
| Item 1.01. Entry Into a Material Definitive Agreement | 1 |
| Item 1.02. Termination of a Material Definitive Agreement | 2 |
| Item 1.03. Bankruptcy or Receivership | 2 |
| Item 1.04. Mine Safety – Reporting of Shutdowns and Patterns of Violations | 3 |
| Item 1.05 Material Cybersecurity Incidents | 3 |
| Item 2.01. Completion of Acquisition or Disposition of Assets | 4 |
| Item 2.02. Results of Operations and Financial Condition | 4 |
| Item 2.03. Creation of a Direct Financial Obligation or an Obligation Under an Off-Balance Sheet Arrangement | 5 |
| Item 2.04. Triggering Events that Accelerate or Increase a Direct Financial Obligation or an Obligation Under an Off-Balance Sheet Arrangement | 5 |
| Item 2.05. Costs Associated with Exit or Disposal Activities | 6 |
| Item 2.06. Material Impairments | 6 |
| Item 3.01. Notice of Delisting or Failure to Satisfy a Continued Listing Rule | 6 |
| Item 3.02. Unregistered Sales of Equity Securities | 7 |
| Item 3.03. Material Modifications to Rights of Security Holders | 7 |
| Item 4.01. Changes in Registrant's Certifying Accountant | 8 |
| Item 4.02. Non-Reliance on Previously Issued Financial Statements or a Related Audit Report or Completed Interim Review | 8 |
| Item 5.01. Changes in Control of Registrant | 9 |
| Item 5.02. Departure of Directors or Certain Officers; Election of Directors; Appointment of Certain Officers; Compensatory Arrangements of Certain Officers | 9 |
| Item 5.03. Amendments to Articles of Incorporation or Bylaws; Change in Fiscal Year | 10 |
| Item 5.04. Temporary Suspension of Trading Under Registrant's Employee Benefit Plans | 10 |
| Item 5.05. Amendments to the Registrant's Code of Ethics, or Waiver of a Provision of the Code of Ethics | 10 |
| Item 5.06. Change in Shell Company Status | 11 |
| Item 5.07. Submission of Matters to a Vote of Security Holders | 11 |
| Item 5.08. Shareholder Director Nominations | 11 |
| Item 6.01. ABS Informational and Computational Material | 12 |
| Item 6.02. Change of Servicer or Trustee | 12 |
| Item 6.03. Change in Credit Enhancement or Other External Support | 12 |
| Item 6.04. Failure to Make a Required Distribution | 12 |
| Item 6.05. Securities Act Updating Procedure | 12 |
| Item 6.06. Static Pool | 12 |
| Item 7.01. Regulation FD Disclosure | 12 |
| Item 8.01. Other Events | 13 |
| Item 9.01. Financial Statements and Exhibits | 13 |
| Controls Related to the Form 8-K | 13 |
| Summary | 13 |
| Review Questions | 15 |
Answers to Course Questions16
Glossary17
Index18
Course Details
Author: Steven M. Bragg, CPA
Steven Bragg, CPA, has been the chief financial officer or controller of four companies, as well as a consulting manager at Ernst & Young. He received a master’s degree in finance from Bentley College, an MBA from Babson College, and a Bachelor’s degree in Economics from the University of Maine. He has been a two-time president of the Colorado Mountain Club, and is an avid alpine skier, mountain biker, and certified master diver. Mr. Bragg resides in Centennial, Colorado. He has written more than 300 books and courses, including New Controller Guidebook, GAAP Guidebook, and Payroll Management.
Publication/Revision Date: 11/4/2026
Course Exam Questions (online): 5 (multiple-choice)
Program Delivery Method: NASBA QAS Self-Study
Available Formats of Course Text: PDF or PDF plus printed copy sent in the mail
Course Level, Prerequisites, and Advance Preparation Requirements
| License | Course Level | Prerequisites | Advance Preparation Requirements |
|---|
| CPA | Basic | None | None |
Sponsor ID Numbers
National Registry of CPE Sponsors ID: 107615
State CPA Board Sponsor ID Numbers (where applicable)
Florida Division of Certified Public Accounting: 0004761
Hawaii Board of Public Accountancy: 14003
New York State Board for Public Accountancy: 002146
Ohio Accountancy Board: CPE .51 PSR
Pennsylvania State Board of Accountancy: PX178025
Texas State Board of Public Accountancy: 009349
Learning Objectives
As a result of studying the course material, you should be able to meet the objectives listed below:
- Identify the various types of violations that must be reported on a Form 8-K.
- Specify what needs to be reported on a Form 8-K in regard to a change in independent accountant.
- Recall the required timing for when information must be filed on a Form 8-K.
- Specify how a bankruptcy should be reported on a Form 8-K.
- Recall the reporting requirements for a contingent liability on a Form 8-K.
