When something material happens between your quarterly and annual reports, a U.S. public company tells the market with a Form 8-K, usually within four business days. We prepare and file your 8-K on EDGAR, under the right item number, on time.
Form 8-K is the "current report" for domestic U.S. issuers, companies incorporated in the United States, used to disclose material events as they happen, between the periodic 10-Q and 10-K reports. (Foreign private issuers use Form 6-K instead.)
Tell us what happened and send the supporting documents; we determine the correct item number, prepare the report and exhibits, send you a proof, and file it on EDGAR under your power of attorney. New to EDGAR? See our Form ID & EDGAR access guide.
Some 8-K items carry real legal weight, and we coordinate with your securities counsel where needed.
Most 8-Ks are due within four business days of the triggering event. A few situations differ:
If the event falls on a weekend or SEC holiday, the clock starts the next business day. EDGAR accepts filings until 10:00 p.m. ET on business days; later submissions count as the next business day. Amendments are filed as 8-K/A.
Under the SEC's 2023 cybersecurity rules, when a company determines it has experienced a material cybersecurity incident, it must file an 8-K describing the material aspects of the incident's nature, scope, and timing, and its material impact (or reasonably likely impact) on the company.
The four-business-day deadline runs from when you determine the incident is material, a decision that must be made without unreasonable delay.
Item 1.05 is for confirmed-material incidents. Voluntary disclosure of an immaterial event goes under Item 8.01 instead.
Disclosure may be delayed if the U.S. Attorney General determines it poses a substantial risk to national security or public safety.
Item 1.05 disclosures (and any 8-K/A amendments) must also be tagged in Inline XBRL using the SEC's CYD cybersecurity taxonomy; we handle that as part of the filing. More on CYD tagging →
Every 8-K disclosure is reported under one of these numbered items. The right coding matters; it's the first thing readers and the SEC look at.
| Item | Disclosure |
|---|---|
| Section 1: Registrant's Business and Operations | |
| 1.01 | Entry into a Material Definitive Agreement |
| 1.02 | Termination of a Material Definitive Agreement |
| 1.03 | Bankruptcy or Receivership |
| 1.04 | Mine Safety: Reporting of Shutdowns and Patterns of Violations |
| 1.05 | Material Cybersecurity Incidents · new |
| Section 2: Financial Information | |
| 2.01 | Completion of Acquisition or Disposition of Assets |
| 2.02 | Results of Operations and Financial Condition (earnings) |
| 2.03 | Creation of a Direct Financial Obligation or an Obligation under an Off-Balance Sheet Arrangement |
| 2.04 | Triggering Events That Accelerate or Increase a Direct Financial Obligation or an Off-Balance Sheet Arrangement |
| 2.05 | Costs Associated with Exit or Disposal Activities |
| 2.06 | Material Impairments |
| Section 3: Securities and Trading Markets | |
| 3.01 | Notice of Delisting or Failure to Satisfy a Continued Listing Rule or Standard; Transfer of Listing |
| 3.02 | Unregistered Sales of Equity Securities |
| 3.03 | Material Modification to Rights of Security Holders |
| Section 4: Matters Related to Accountants and Financial Statements | |
| 4.01 | Changes in Registrant's Certifying Accountant |
| 4.02 | Non-Reliance on Previously Issued Financial Statements or a Related Audit Report or Completed Interim Review |
| Section 5: Corporate Governance and Management | |
| 5.01 | Changes in Control of Registrant |
| 5.02 | Departure/Election of Directors or Certain Officers; Appointment of Certain Officers; Compensatory Arrangements |
| 5.03 | Amendments to Articles of Incorporation or Bylaws; Change in Fiscal Year |
| 5.04 | Temporary Suspension of Trading Under Registrant's Employee Benefit Plans |
| 5.05 | Amendments to the Registrant's Code of Ethics, or Waiver of a Provision of the Code of Ethics |
| 5.06 | Change in Shell Company Status |
| 5.07 | Submission of Matters to a Vote of Security Holders |
| 5.08 | Shareholder Director Nominations |
| Section 6: Asset-Backed Securities | |
| 6.01 | ABS Informational and Computational Material |
| 6.02 | Change of Servicer or Trustee |
| 6.03 | Change in Credit Enhancement or Other External Support |
| 6.04 | Failure to Make a Required Distribution |
| 6.05 | Securities Act Updating Disclosure |
| Section 7: Regulation FD | |
| 7.01 | Regulation FD Disclosure |
| Section 8: Other Events | |
| 8.01 | Other Events (any event the registrant considers material to security holders) |
| Section 9: Financial Statements and Exhibits | |
| 9.01 | Financial Statements and Exhibits |
Items 2.02, 7.01, and 8.01 are typically furnished rather than filed; the rest are filed. Getting that right affects liability and incorporation by reference; we handle the distinction for you.
Rules and SEC systems change; we track these sources so your filings stay current.