On this page
About this authority
- Publisher
- U.S. Securities and Exchange Commission
- Standing
- Primary authority
- Version
- Form 10-K as published at sec.gov, read September 15, 2026
- Relevant parts
- General Instruction A, Rule as to Use of Form 10-K, paragraphs (a) through (c); and the cover-page check boxes for large accelerated filer, accelerated filer, non-accelerated filer, smaller reporting company, and emerging growth company
- Currency
- current · checked Sep 15, 2026
When the annual report is due
General Instruction A to Form 10-K sets the period within which the annual report must be filed after the end of the fiscal year it covers, and the period depends on the registrant's filer category:
| Filer category | Due within |
|---|---|
| Large accelerated filer | 60 days after fiscal year end |
| Accelerated filer | 75 days after fiscal year end |
| All other registrants | 90 days after fiscal year end |
The form's text for the first category reads "60 days after the end of the fiscal year covered by the report (75 days for fiscal years ending before December 15, 2006) for large accelerated filers (as defined in 17 CFR 240.12b-2)". The parenthetical is a transition provision for years that ended nearly twenty years ago and has no application to a current report; it is quoted here only so that a reader who opens the form is not surprised by it.
The cover page states which category applies
The Form 10-K cover page carries a block of check boxes on which the registrant indicates whether it is a large accelerated filer, an accelerated filer, a non-accelerated filer, a smaller reporting company, or an emerging growth company. The form directs the reader to the definitions of those terms in Exchange Act Rule 12b-2.
A reader can therefore take the due date from the report itself: the checked box gives the category, General Instruction A gives the number of days, and the cover page gives the fiscal year end the days run from. The date the report actually reached the Commission is a separate fact, carried by the EDGAR filing index rather than by the document.
What was checked
The current Form 10-K was downloaded from https://www.sec.gov/files/form10-k.pdf
on September 15, 2026 and read for General Instruction A and for the
cover-page check-box block. The three due-date paragraphs and the check-box
labels are quoted above as they appear. Nothing in this record establishes
what any company did; the companion record
SRC:sec/apple-filing-sequence-2025 carries
Apple's actual filing dates.