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 ($700MM or more) | 60 days | 40 days |
| Accelerated Filer ($75MM or more and less than $700MM) | 75 days | 40 days |
| Non-accelerated Filer (less than $75MM) | 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.
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