What Is SEC Form 10-K and Where Can I Find It?

SEC Form 10-K is the annual report that most public reporting

companies file with the U.S. Securities & Exchange Commission. Form 10-K provides a comprehensive overview of the registrant's business. Some companies choose to send their Form 10-K to their shareholders instead of sending a separate annual report. Currently, Form 10-K must be filed with the SEC within 90 days after the end of the company's fiscal year.

On August 27, 2002, the SEC adopted rules that shorten the filing deadlines for certain publicly traded companies. The shortened time periods will be phased in over a three-year period, ultimately requiring these companies to file the Form 10-K with the SEC in 60 days. You can find more information about the phase-in period and the companies that must comply with the shortened deadlines in the SEC's Final Rule.

Reporting companies must give their shareholders, upon request, a copy of the Form 10-K. Companies subject to the new reporting deadlines also must disclose in its Form 10-K, beginning with reports for fiscal years ending on or after December 15, 2002, whether the company makes its periodic and current reports available, free of charge, on its website.

You can find links to PDF versions of SEC public forms and many of the rules, regulations, and schedules associated with these forms at the Securities and Exchange Commission Forms List Web site. You can also find SEC Form 10-K and General Instructions on the SEC web site.