Annual Report (Form 10-K) Filing Requirements
Plain English Summary
Public companies must file comprehensive annual reports including financial statements and risk disclosures.
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.
This is legal information, not legal advice. Laws vary by jurisdiction and change frequently. Always verify current law with official sources and consult a licensed attorney in your jurisdiction for advice on your specific situation.