Can the three year 10K form requirements for a public company be satisfied by submitting audited income statements and balance sheets for that period?
Yes. Financial statements prepared according to Generally Accepted Accounting Principles (GAAP), including the income statements, balance sheets, statements of cash flows and statements of stockholders equity, should be submitted. Notes to the financial statements should also be included. The Reports of the Independent Registered Public Account shall be provided for all years submitted. A public company may submit annual reports for the past three years to satisfy these requirements. If a subsidiary of the company is submitting a proposal, financial statements for the subsidiary and the parent-company should be provided.
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