What requires an 8-K filing?
Form 8-K shall be used for current reports under Section 13 or 15(d) of the Securities Exchange Act of 1934, filed pursuant to Rule 13a-11 or Rule 15d-11 and for reports of nonpublic information required to be disclosed by Regulation FD (17 CFR 243.100 and 243.101). 2.
What triggers an 8K filing?
item is triggered when the company enters into an agreement enforceable against the company, whether or not subject to conditions, under which the equity securities are to be sold. If there is no such agreement, the company should file the Form 8-K within four business days after the closing of the transaction.
What does filing an 8K mean?
An 8-K is a report of unscheduled material events or corporate changes at a company that could be of importance to the shareholders or the Securities and Exchange Commission (SEC).
Is an 8-K filing good or bad?
Filing a Form 8-K will often impact a company’s stock. If the form contains bad news, like a bankruptcy, unexpected defeat in court or the departure of a well-liked executive or board member, the stock will often go down. Naturally, less significant news will have less of a significant impact on stock prices.
When must a Form 8-K be filed?
four business days
Form 8-K is known as a “current report” and it is the report that companies must file with the SEC to announce major events that shareholders should know about. Companies generally have four business days to file a Form 8-K for an event that triggers the filing requirement.
Who signs a Form 8-K?
Form 8-K is signed on behalf of the company by any authorized officer. Form 8-K is not required to include the CEO and CFO certifications mandated by Section 302 or Section 906 of the Sarbanes-Oxley Act.
What is the current SEC requirement for when a company must file an 8-K for after a material corporate event?
Form 8-K is known as a “current report” and it is the report that companies must file with the SEC to announce major events that shareholders should know about. Companies generally have four business days to file a Form 8-K for an event that triggers the filing requirement.
What is Form 8-K used for?
Form 8-K is the “current report” companies must file with the SEC to announce major events that shareholders should know about. Other Events (The registrant can use this Item to report events that are not specifically called for by Form 8-K, that the registrant considers to be of importance to security holders.)
What is the difference between 8K and 10k report?
10-K – the annual report that is filed (yearly) by a company. This is an extremely in-depth document that contains everything that you ever wanted to know about the company. 8-K – a form that is filed by companies to inform their shareholders of “unscheduled material events that are important to shareholders”.
Is filing an 8K bad?
Is an 8K filing bad? No. Form 8-K is used to disclose any events or information that may affect investor decisions to the public, so it can contain both positive and negative events.
What is a form 8 A?
SEC Form 8-A is required by the Securities and Exchange Commission (SEC) from companies seeking to register securities. It must be submitted before securities can be offered on an exchange. It is also known as the Registration of Certain Classes of Securities and the short-form registration statement.
What is the difference between a 10k and 8K?
When does an issuer need to file a 8-K?
The filing of a Form 8-K related to an issuer’s receipt of an auditors’ restatement letter (Item 4.02) must be completed within two business days; and The financial statements of an acquired business (Item 9.01) must be filed no later than 71 calendar days after the date that the initial report on Form 8-K must be filed (four business days plus 71 calendar days)
When to file a 8K?
The SEC mandates filing an 8-K for delisting of stock, failure to meet listing standards, unregistered sales of securities, and material modifications to shareholder rights. An 8-K is required when a business changes accounting firms used for certification.
When is a Form 8-K necessary?
When Form 8-K is required. Form 8-K is used to notify investors of a current event. These types of events include signing, amending or terminating material definitive agreements not made in the ordinary course of business, bankruptcies or receiverships, mine shutdowns or violations of mine health and safety laws,…
What are Form 8-K disclosures?
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.