form 8-k must be filed with the sec within four business days.
when must form 8-k be filed with the sec?
four business days
form 8-k is a very broad form used to notify investors in united states public companies of specified events that may be important to shareholders or the united states securities and exchange commission. this is one of the most common types of forms filed with the sec. after a significant event like bankruptcy or departure of a ceo, a public company generally must file a current report on form 8-k within four business days to provide an update to previously filed quarterly reports on form 10-q and/or annual reports on form 10-k. form 8-k is required to be filed by public companies with the sec pursuant to the securities exchange act of 1934, as amended.
form 8-k
if the call occurs within 48 hours of a press release filed with the united states securities and exchange commission (sec) on form 8-k and meets certain other criteria, there is no obligation to separately report the call to the sec. otherwise, it must be reported on form 8-k. if the call contains non-generally accepted accounting principles (gaap) information, then there are additional requirements under sec regulations, including regulation fd.
earnings call