---
title: "What financial statement disclosures does SEC Regulation S-X Rule 4-01 require for public company audits? Answer in under 100 words. Cite only eCFR (www.ecfr.gov) sources."
canonical: https://www.m-i-n-d.ai/minds/accounting-audit/financial-statement-disclosures-sec-regulation-s-x-rule-4-01-require-public
jurisdiction: "US Federal"
last_verified: 2026-09-23
license: CC BY 4.0 — https://creativecommons.org/licenses/by/4.0/
attribution: "Source: MIND (m-i-n-d.ai)"
---

# What financial statement disclosures does SEC Regulation S-X Rule 4-01 require for public company audits? Answer in under 100 words. Cite only eCFR (www.ecfr.gov) sources.

SEC Regulation S-X Rule 4-01 (17 CFR 210.4-01) requires that financial statements be filed in proper form, order, and terminology that best indicates their significance, be prepared in accordance with GAAP to avoid being misleading, and include any additional material information needed to prevent misleading statements. It also mandates that money amounts be expressed in whole dollars or appropriate multiples and that negative figures be displayed clearly.

## Details / How it works

The rule applies to all financial statements filed with the SEC, ensuring clarity and consistency for investors by setting minimum form, order, terminology, and disclosure requirements.

## Numbers & thresholds

Money amounts must be expressed in whole dollars or appropriate multiples, and negative figures must be shown clearly.

## Exceptions & edge cases

Foreign private issuers may prepare financial statements using other comprehensive accounting principles, provided they reconcile to U.S. GAAP and the provisions of Regulation S-X.

## Sources

- [1] U.S. National Archives, Electronic Code of Federal Regulations — 17 CFR 210.4-01 · https://www.ecfr.gov/current/title-17/section-210.4-01 · as of 2026-09-23