17 CFR 249.310SECactive
Annual Report (Form 10-K) Filing Requirements
Plain English Summary
Public companies must file comprehensive annual reports including financial statements and risk disclosures.
CFR Title
17
CFR Part
249
Effective Date
Jun 6, 1934
Jurisdiction
US
Full Text
Public companies must file comprehensive annual reports on Form 10-K with the SEC. The report must include audited financial statements, management's discussion and analysis of financial condition and results of operations, descriptions of the company's business, risk factors, and legal proceedings.
Large accelerated filers must file within 60 days of their fiscal year end; accelerated filers within 75 days; and all other companies within 90 days.
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