When must a 10-K be filed?

When must a 10-K be filed?

Form 10-K

How many days do you have after your fiscal year end to submit your 10-K?

60 days

(a) 60 days after the end of the fiscal year covered by the report (75 days for fiscal years ending before December 15, 2006) for large accelerated filers (as defined in 17 CFR 240.12b-2):

What does it mean to be an accelerated filer?

Under the current rules, an accelerated filer can also be an SRC if it has a public float of $75 million or more, but less than $250 million, regardless of annual revenues; or a public float of more than $250 million, but less than $100 million in annual revenues.

What are the SEC filing deadlines?

SEC GENERAL FILING DEADLINES

• Form 10-K due 60 days after fiscal year-end.
• NT 10-K due on the business day after the 10-K due date.
• Late 10-K due after filing an NT 10-K, the deadline for the 10-K is extended 15 calendar days from actual due date.
• Form 10-Q due 40 days after quarter-end.

Who must file a Form 10-K?

Companies with more than $10 million in assets and a class of equity securities that is held by more than 2000 owners must file annual and other periodic reports, regardless of whether the securities are publicly or privately traded. Up until March 16, 2009, smaller companies could use Form 10-KSB.

Who must file a 10-K?

all public companies
The SEC mandates that all public companies file regular 10-Ks to keep investors aware of a company’s financial condition and to allow them to have enough information before they buy or sell securities issued by that company.

Who has to file a 10-K?

What Does 10-K Stand For? 10-K is short for Form 10-K, which is a document the SEC requires all public companies to file each year. The form presents a financial picture of the company, detailing its revenues, assets, and liabilities for the previous year.

How do I know if I have an accelerated filer?

If its revenues are $100 million or more, it will be an accelerated filer. Among other requirements, accelerated filers are required to provide an auditor’s attestation of management’s assessment of internal control over financial reporting required under Sarbanes-Oxley Act Section 404(b).

What is the difference between an accelerated filer and a large accelerated filer?

As discussed above, in order to be categorized as an accelerated filer, an issuer must have a public float of $75 million or more, but less than $700 million, as of the last business day of its most recently completed second fiscal quarter. A large accelerated filer must have a public float greater than $700 million.

Who Must file 10 K?

Companies with more than $10 million in assets and a class of equity securities that is held by more than 2000 owners must file annual and other periodic reports, regardless of whether the securities are publicly or privately traded.

What is the difference between a 10 K and a 10 Q?

While 10K reports are due annually and must include audited financial statements, 10Q reports are due quarterly, three times a year, and include unaudited financial statements. 10Q filings provide shareholders and the public an on-going update on a company’s performance over the year.

Why are companies required to file 10-K?

The government requires companies to publish 10-K forms so investors have fundamental information about companies so they can make informed investment decisions. This form gives a clearer picture of everything a company does and what kinds of risks it faces.

What is a Form 10-K used for?

The 10-K is a document required by the Securities and Exchange Commission (SEC) for all public companies. 1 It is the best source of information on a company, providing — among other information — a description of the business and industry, risks, a summary of legal proceedings and financial statements.

Do private companies have to file 10-K?

In short, not in the United States. While many may speculate about the business revenue or look for financial statements of private companies, typically they will find this to be difficult. As the name implies, a private company is not required to disclose financial information to the public.

Why is a 10-K important?

A Form 10-K is an annual report that all public companies must file with the Securities and Exchange Commission. It gives investors a detailed picture of a company’s financial situation, and also can highlight future risks.

What is the 10-K and why is it important?

What does it mean to be a non-accelerated filer?

Primary tabs. Non-accelerated filer is a class of reporting company that is not a large accelerated filer, an accelerated filer, or a smaller reporting company.

Can you be an accelerated filer and a smaller reporting company?

A registrant may qualify as a smaller reporting company at the same time it may also qualify as an accelerated filer, large accelerated filer, or non-accelerated filer. This memorandum is a summary for general information and discussion only and may be considered an advertisement for certain purposes.

What makes you a large accelerated filer?

Large Accelerated Filer – a public float of $700 million or more and is not an SRC under the SRC revenue test referenced below;[3] Accelerated Filer – a public float of $75 million or more, but less than $700 million and is not an SRC under the SRC revenue test referenced below;[4] or.

What are the four parts of a 10-K?

What sort of information is in a 10-K)? 10-Ks cover all aspects of a publicly traded company’s business in these 5 sections: business, risk factors, management’s discussion and analysis, financial data and financial statement and supplementary data.

How do you determine if you are a large accelerated filer?

How do you determine if a company is an accelerated filer?

What makes a company a large accelerated filer?

How do you determine if a company is a large accelerated filer?

Can you be smaller reporting company and a non-accelerated filer?

Under the amendments, some, but not all, smaller reporting companies become non-accelerated filers.