Form 8-K is a report that publicly traded companies must file with the Securities and Exchange Commission (SEC) to announce major events. The purpose of an 8-K is to inform investors of material occurrences that fall between the issuance of the regular periodic reports filed with the SEC, namely the 10-Q and 10-K. In most cases, an 8-K must be filed within four days of the event; thus an 8-K is also known as a "current report." The SEC has issued detailed regulations describing the instances that require an 8-K filing. An 8-K must be submitted upon the resignation of a director, a change in the company's fiscal year, or a change in its certifying accountants. Other events that require an 8-K filing include the acquisition or disposition of a significant amount of assets, as well as a declaration of bankruptcy. Note that the 8-K is among the forms included in the SEC's EDGAR database, and thus 8-K's can be read online and for free. |
