Author: Admin

Preparing a Form 10-K is not the responsibility of a single department. The process is commonly carried out through coordinated efforts between finance, legal, SEC reporting, management, auditors, investor relations, and filing support. Each team owns a different part of the process, so responsibility is naturally shared across the company. Does that mean there’s no […]

A practical 10-K filing workflow connects year-end close, audit work, drafting, disclosure review, EDGAR preparation, Inline XBRL, and final submission. Each stage needs an owner, a clear completion checkpoint, and an internal deadline that leaves room for corrections. These activities often overlap. Finance can prepare financial statements while legal updates disclosures, and filing specialists can […]

The Form 10-K is one of the crucial filings that public companies must file with the SEC annually within prescribed deadlines, with consequences for a late filing. These consequences can include delinquency in SEC reporting, loss of timely filer status with the SEC, possible loss of Form S-3 eligibility, and more. This is why it […]

A company can prepare its annual report on time and still file late if it calculates the wrong deadline. The Form 10-K due date depends on filer status and fiscal year-end, and the final date may change when it falls on a weekend or federal holiday. EDGAR’s same-day filing cutoff adds another time to track. […]

Form 10-K and Form 20-F are annual reports filed with the Securities and Exchange Commission (SEC), but they follow different filing schedules. The SEC Form 10-K is generally due 60, 75, or 90 calendar days after fiscal year-end, depending on filer status. The SEC Form 20-F annual report is generally due four calendar months after […]

Form 8-K reports specified corporate events, while Form 10-K provides an annual overview of a company’s business and financial results. Their filing deadlines follow different schedules: an 8-K generally follows a reportable event, and a 10-K follows the company’s fiscal year-end. For reporting teams, the distinction affects how deadlines are calculated, when documents need to […]

Form 10-K is the annual report most U.S. public companies file with the Securities and Exchange Commission (SEC). The annual report to shareholders is the report provided to shareholders as part of the company’s annual meeting and proxy process. The same document can serve both purposes, but the filing and shareholder delivery requirements remain separate. […]

The applicable deadlines for Form 10-K and Form 10-Q depend on a company’s filer status. Form 10-K is measured from fiscal year-end and generally has a longer filing window, while Form 10-Q is measured from the end of the applicable fiscal quarter. What Are the Form 10-K and Form 10-Q Filing Deadlines? The following table […]

If a Form 10-K is due on March 31 and a company begins transmitting it through EDGAR after 5:30pm Eastern Time that day, will it count as an on-time filing? Generally, no. Although EDGAR operates from 6am to 10pm ET on business days, most live submissions must begin transmission at or before 5:30pm ET and […]

Missing a Form 10-K filing deadline does not necessarily mean a company is immediately out of compliance. Under Rule 12b-25, an eligible company that cannot complete its annual report on time may file Form 12b-25, commonly referred to as an NT 10-K. Doing so can provide an additional 15 calendar days to submit the Form […]

The Form 10-K deadline automatically moves to the next business day if it falls on a weekend or federal holiday. For example, if a company’s calculated 10-K Form deadline is landing on Saturday or Sunday, it doesn’t have to submit the filing on that date. As per the SEC Exchange Act Rule 0-3, the deadline […]

Public companies can face some problems by missing 10-K deadlines, but it doesn’t necessarily mean they will face consequences immediately. The SEC offers a process under Rule 12b-25 specifically for situations like this. Under this rule, companies are generally required to submit Form 12b-25, identified as an NT 10-K on EDGAR for a late 10-K, […]

Form 10-K is one of the most important annual SEC filings for public companies. It provides investors, regulators, and the market with a detailed view of a company’s business, financial condition, audited financial statements, risk factors, management discussion, controls, and other required disclosures. For SEC reporting companies, the Form 10-K filing date depends on filer […]

Not every public company ends its fiscal year on December 31. Some issuers use a March 31, June 30, September 30, January 31, or other fiscal year-end that better matches their business cycle. For these companies, the Form 10-K deadline is not tied to the calendar year. It is calculated from the company’s actual fiscal […]

For public companies that close their fiscal year on December 31, the Form 10-K is one of the first major SEC reporting obligations of the new year. It is also one of the most resource-intensive. The 10-K deadline for calendar-year-end companies is not the same for every issuer. December 31 filers generally follow one of […]

Knowing how to calculate 10-K filing deadline requirements is an important part of SEC reporting for public companies. The SEC Form 10-K is the annual report that provides investors, regulators, and the market with a detailed view of a company’s business, annual audited financials (at fiscal year-end), risk factors, management discussion, and overall financial condition. […]

Taking a company public is one of the most important decisions a business can make. It can open the door to new capital, greater visibility, and long-term growth, but it also brings a much higher level of regulatory responsibility, financial transparency, and public scrutiny. For many CEOs, founders, and finance teams, the IPO process can […]

For decades, proxy voting has been one of the most labor-intensive functions in institutional investing. Asset managers, pension funds, mutual funds, and other large institutional shareholders participate in thousands of shareholder votes each year, evaluating proposals that influence the future direction of public companies. These proposals can involve board elections, executive compensation, merger approvals, cybersecurity […]

The U.S. Securities and Exchange Commission’s SEC semiannual reporting proposal could significantly change how public companies meet their periodic reporting obligations. Under the proposal, public companies currently required to file quarterly reports on Form 10-Q would have the option to file a new semiannual report on Form 10-S instead. The SEC issued the proposal on […]

The U.S. Securities and Exchange Commission has proposed rescinding the SEC climate disclosure rules, a significant regulatory development that could reshape public company reporting, SEC compliance, and annual report disclosure obligations. On May 29, 2026, the SEC proposed rescinding its climate-related disclosure rules in their entirety. The proposal, published in the Federal Register on June […]

On May 19, 2026, the U.S. Securities and Exchange Commission (SEC) proposed a sweeping SEC registered offering reform package and related changes to public company reporting requirements designed to modernize the public company reporting framework and improve access to capital markets. If adopted, these proposed amendments would represent the most significant overhaul of registered offering […]

For decades, proxy voting has been one of the most resource-intensive responsibilities in institutional investing. Asset managers must evaluate thousands of shareholder proposals each year, covering everything from board composition and executive compensation to environmental disclosures and corporate transactions. Each proposal requires careful analysis against internal governance policies, regulatory expectations, and investor interests. Traditionally, this […]

In February 2026, the U.S. Securities and Exchange Commission (SEC) introduced an exemptive order under the Holding Foreign Insiders Accountable Act (HFIAA), along with supporting technical guidance. While the update is relatively focused, it introduces meaningful changes for foreign private issuers (FPIs) and their leadership teams. Directors and executive officers of FPIs are now required […]

On January 30, the U.S. Securities and Exchange Commission, through its EDGAR Business Office (EBO), issued revised guidance related to EDGAR file size limits. The update provides important clarification on submission thresholds and outlines how filers can ensure their EDGAR filing meets system requirements. For companies managing EDGAR reporting SEC obligations, understanding and controlling file […]