This sample questionnaire helps companies ensure that they are aware of all material transactions, contracts, events or other items which might require disclosure in Securities and Exchange Commission (SEC) filings.
The major focus areas include accounting policies and procedures, new contracts/agreements, other disclosure items, internal controls, and fraud. Sample questions include: Are you aware of any changes in accounting policies? Are you aware of any changes in the application of accounting policies? Are you aware of any changes in methods used to prepare significant management estimates?