Business Context and Reporting Period
This Form 8-K Current Report was filed by Corning Incorporated on April 27, 2006. The report addresses corporate governance changes regarding the appointment of principal accounting officers effective for the 2006 fiscal year.
Key Financial Metrics
The filing text does not provide a clear value for revenue, profit, cash flow, margins, debt, or liquidity. This report is limited to personnel appointments and does not contain financial performance data.
Material Changes
The primary material change reported is the transition of the principal accounting officer role:
- Jane D. Poulin was re-elected as Chief Accounting Officer and Division Vice President.
- Her appointment as principal accounting officer for SEC filings becomes effective May 10, 2006.
- Katherine A. Asbeck (Senior Vice President, Finance) served as the principal accounting officer through the submission of the 2005 Annual Report on Form 10-K and any related amendments.
Management Commentary and Risks
The filing provides biographical context for Ms. Poulin, noting her prior experience as an Associate Chief Accountant at the U.S. Securities and Exchange Commission (2000–2005) and as an audit senior manager at Ernst & Young LLP. The report explicitly states that Ms. Poulin has not had a direct or indirect material interest in any reportable related party transactions. No other risks, contingencies, or unusual items are disclosed in this document.
Investor Verification Checklist
- Verify the effective date of Jane D. Poulin's role as principal accounting officer (May 10, 2006).
- Confirm the transition timeline from Katherine A. Asbeck's tenure ending with the 2005 fiscal year filings.
- Review Ms. Poulin's professional background for potential conflicts of interest, though none are reported in this filing.