Requirements Under Form 8-K
1. Changes in Business Activities: Any number of changes pertaining to a registrant’s business and activities must be disclosed, per SEC regulations. Reporting requirements apply to modifications to a substantial final agreement and entity bankruptcy.
2. Material Agreements and Bankruptcy: The conclusion of an acquisition, modifications to the company’s financial situation, disposal operations, and significant impairments are among the other events that must result in the disclosure of financial information.
3. Securities Offerings and Shareholder Rights: When a stock is delisted, when listing requirements are not met, when securities are sold without registration, or when significant changes are made to shareholder rights, the SEC requires that an 8-K be filed.
4. Director and Officer Changes: When a company switches the accounting firms it uses for certification, an 8-K is needed. Reports must be filed for any modifications to the articles of incorporation or changes in the registrant’s control that affect corporate governance. Modifications to the registrant’s code of ethics and adjustments to the fiscal year must be disclosed.
5. Asset-Backed Securities and Fair Disclosure: A report on the election, appointment, or removal of a director or particular officers is also required by the SEC. For reporting changes pertaining to asset-backed securities, Form 8-K must be utilized. The form can also be used to fulfill the obligations of Regulation Fair Disclosure.
6. Discretionary Reporting: At the company’s discretion, Form 8-K reports may be released in response to other events that the registrant deems significant to shareholders.
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