Public Company Filing Requirements for the US

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  • Опубликовано: 30 июн 2024
  • Public companies in the U.S. must file a number of forms with the Securities and Exchange Commission (SEC).
    First, note that not all public companies have the same reporting requirements. Smaller public companies are required to make fewer disclosures, emerging market companies can make scaled disclosures, and foreign private issuers file different forms (e.g., a 20-F instead of a 10-K).
    But here are the main filings required of public companies in the United States:
    -Form 10-K is an annual filing that must be filed within 90 days of the company's fiscal year-end
    -Form 10-Q is a quarterly filing that must be filed within 35 days of the end of the first, second, and third quarters
    -Form 8-K must be filed within four business days of a material event (to disclose the resignation of a board member, the firing of the company's auditor, etc.)
    *Note that Form S-1 is the initial registration statement that must be filed before a company goes public (IPO), and this filing must be made prior to the recurring filings listed above.
    There are other forms (DEF14A proxy statements filed before a shareholder vote, Form 144 filings to disclose the sale of restricted or control securities, etc.) but the 10-K, 10-Q, and 8-K are of primary importance to investors.
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