A form 8-K is used _______.
A)to file a company's audited financial statements
B)for management to report a change of auditors, and the reason for the change
C)for management to report a change of internal auditors, and the reason for the change
D)to disclose fraudulent transactions that have occurred within a company to the Securities and Exchange Commission (SEC)

Question

Quizplus · Accepted Answer

A form 8-K is used for management to report any significant events or changes that could affect a company's financial position or operations, such as a change of auditors and the reason for the change. A is incorrect because audited financial statements are usually filed in the annual report (form 10-K) or quarterly reports (form 10-Q). C is incorrect because a change of internal auditors would not usually require an 8-K filing. D is incorrect because disclosing fraudulent transactions would require a separate filing or investigation, and may not necessarily be reported through a form 8-K.

A Form 8-K Is Used _______