In short
Form 10-K is the annual report a public company files with the Securities and Exchange Commission. It includes audited financial statements, management's discussion and analysis, risk factors and other required disclosures.
Key takeaways
- It is due 60 days after year-end for large accelerated filers, 75 days for accelerated filers and 90 days for all others.
- Quarterly reports are filed on Form 10-Q, and significant events on Form 8-K.
- Accelerated and large accelerated filers include the auditor's report on internal control over financial reporting.
Where it's tested
FAR: Public Company Reporting, Segments & Interim Reporting — study notes, a five-minute revision sheet and practice questions.
Practise: 3 questions
Question 1 of 3 · 0 answered
A large accelerated filer must file its Form 10-K within how many days after fiscal year-end?