The federal securities laws require publicly reporting companies to disclose information on an ongoing basis. For example, domestic companies must submit annual reports on Form 10-K, quarterly reports on Form 10-Q, and current reports on Form 8-K for a number of specified events and must comply with a variety of other disclosure requirements.
The annual report on Form 10-K provides a comprehensive overview of the company's business and financial condition and includes audited financial statements. Although similarly named, the annual report on Form 10-K is distinct from the “annual report to shareholders,” which a company must send to its shareholders when it holds an annual meeting to elect directors.
Following are the deadlines for companies to file Forms 10-K and 10-Q:
|
Category of Filer (public float) |
Revised Deadlines For Filing Periodic Reports |
|
|
Form 10-K Deadline |
Form 10-Q Deadline |
|
|
Large Accelerated Filer |
60 days |
40 days |
|
Accelerated Filer |
75 days |
40 days |
|
Non-accelerated Filer |
90 days |
45 days |
To find a particular company's Form 10-K filings, use the Company Search for the SEC's EDGAR database. On the returned listing of filings for the company, enter “10-K” in the Filing Type box near the top of the page to filter for only Forms 10-K that have been filed. To see a blank version of the form (with instructions), you can download this PDF version.
