Preparation of Annual Disclosure Documents 2002 Front Matter Table of Contents Chapter 1. Overview of SEC and Other Developments Affecting the Preparation of Annual Disclosure Documents; Bases for the Public Company's Year-End Disclosure Obligations Chapter 2. Current Issues Concerning Stock Options Chapter 3. Disclosures Regarding Executive Officer and Director Compensation and Shareholder Approval of Compensation Plans Chapter 4. Disclosure Regarding Audit Committees Chapter 5. Auditor Communications with and Obligations to Audit Committees Chapter 6. Understanding the SEC's New Independence and Proxy Disclosure Rule Chapter 7. The Proxy Solicitation Process: Developments in Shareholder Communication Chapter 8. Corporate Web Sites Chapter 9. Developments in Securities Law Disclosure Chapter 10. Regulation FD Chapter 11. Shareholder Proposals Chapter 12. Corporate Governance Chapter 13. MD&A: An Overview Chapter 14. Protecting Forward-Looking Statements: The Private Securities Litigation Reform Act of 1995 and Other Safeguards Chapter 15. Drafting the Form 10-K Chapter 16. Financial Statement Requirements in Annual Disclosure Documents Chapter 17. The Death of Pooling of Interest: FAS 141 & 142 & Related Developments Chapter 18. Planning and Conducting the Annual Shareholders' Meeting Chapter 19. SEC Sanctions of Securities Counsel Chapter 20. Drafting the Proxy Statement Chapter 21. The Annual Report to Shareholders Chapter 22. Solving the Underwater Stock Option Challenge - The New Rubik's Cube Chapter 23. Earnings Management Chapter 24. Release 33-8040 (December 12, 2001) "Action: Cautionary Advice Regarding Disclosure About Critical Accounting Policies"