10-K is the audited annual report that most reporting companies file with the Securities and Exchange Commission (SEC). It provides a comprehensive overview of the registrants business. The report must be filed within 90 days after the end of the companys fiscal year.
EXEMPT is being freed from or not subject to an obligation, liability, tax, etc.; excused. Examples: exempt gifts or tax-exempt bonus.
ACA is Accreditation Council for Accountancy.
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