What is the main purpose of this 8-K filing?

The primary purpose of this 8-K filing is to provide investors with updated and revised financial information for Southern Company for the year ended December 31, 2008. It also includes a consent from their auditor.

What specific financial information has been revised?

The filing indicates that the Selected Financial Data, Management's Discussion and Analysis of Financial Condition and Results of Operations, and the Financial Statements and Supplementary Data for the year ended December 31, 2008, have all been revised.

Why would Southern Company revise its financial statements after initially reporting them?

Revisions to financial statements typically occur due to discovered errors, accounting adjustments, or changes in accounting standards that necessitate restating previously reported figures. Investors should carefully review the revised MD&A and financial statements to understand the nature and impact of these changes.

What is the significance of the Deloitte & Touche LLP consent?

The consent from Deloitte & Touche LLP is a standard requirement when audited financial statements are reissued or amended in a filing. It indicates that the auditors are aware of and consent to the inclusion of their report or opinions in connection with the revised financial information.

SOUTHERN CO 8-K SEC Disclosure

Summary

Southern Company's (SO) 8-K filing dated May 8, 2009, primarily serves to disclose the issuance of a consent from their independent auditor, Deloitte & Touche LLP. More significantly, the filing includes revised financial information for the year ended December 31, 2008. This encompasses revised Selected Financial Data, Management's Discussion and Analysis (MD&A), and Financial Statements and Supplementary Data. Investors should pay close attention to these revisions as they may impact the understanding of the company's financial performance and position for the reported period.

Key Highlights

1Filing of revised financial data for the year ended December 31, 2008.
2Inclusion of revised Selected Financial Data.
3Inclusion of revised Management's Discussion and Analysis (MD&A).
4Inclusion of revised Financial Statements and Supplementary Data.
5Filing of a consent from independent auditors, Deloitte & Touche LLP.

SOUTHERN CO 8-K Report, Corporate Update (May 8, 2009)

Summary

Key Highlights

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