A registration statement is a:
A) Document filed by the auditor with the SEC for new securities being offered.
B) Document filed by a client with the SEC for new securities being offered.
C) Can be filed by either the client or auditor.
D) None of the above.

Question

Quizplus · Accepted Answer

A registration statement is a document filed with the SEC by the issuer (client) in connection with the offering of new securities. The registration statement includes information about the issuer and the securities being offered, such as financial statements, management's discussion and analysis, and other relevant disclosures. The auditor may provide an auditor's report as part of the registration statement, but they do not file the statement themselves.

A Registration Statement Is A