Latest / Inside Securities Law with Frederick M. Lehrer
The Reporting Calendar: 10-K, 10-Q, and the Four-Day 8-K
The day your registration statement goes effective, a clock starts, and it does not stop. This is the part of going public that founders underestimate most consistently.
Three filings define the rhythm.
The Form 10-K is the annual report. Audited financial statements, a full business description, risk factors, management's discussion and analysis, executive compensation, and management's assessment of internal control over financial reporting. The deadline depends on your filer status. Large accelerated filers have sixty days after fiscal year end. Accelerated filers have seventy-five…
The skinny
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