The Financial Reporting Policy and Procedure ensures that financial reporting is completed in accordance with legal and ethical requirement and accepted accounting practices; completed within the required time frame(s) and forwarded to required agencies; reviewed and signed by company officers who attest to the reasonable accuracy of the information; and available for the company's needs. The procedure applies to the Finance and Accounting Departments. (10 pages, 1750 words)

Activities Covered in the Financial Reporting Policy Procedure

• Financial Statement Reporting Plan
• Annual Report to Stockholders
• Financial Statements for Business Operations
• Additional Financial Statement Reporting
• Public Company Quarterly Reporting
• Public Company Annual Reporting
• Improving the Financial Statement Reporting Process

References Used in the Financial Reporting Policy Procedure

• Securities and Exchange Act of 1934(USA); SEC General Rules and Regulations
• SEC Accounting Regulation S-X (17 CFR 210, USA)
• SEC General Regulation S-K (17 CFR 229, USA)
• SEC General Rules for Electronic Filing Regulation S-T (17 CFR 232, USA)
• Sarbanes-Oxley Act of 2002(USA)
• SEC Regulation 14A Solicitation of Proxies (14A CFR 240)

Forms Included in the Financial Reporting Policy Procedure

• Financial Report Checklist Form