Authority and currency
About this authority
- Publisher
- U.S. Securities and Exchange Commission
- Standing
- Primary authority
- Version
- Releases 33-5893 (1977), 33-6383 (1982), 33-8591 (2005), 33-9002 (2009), 34-77969 (2016), 33-10514 (2018), 33-10890 (2020), 33-11216 (2023)
- Relevant parts
- Release 33-5893, December 23, 1977 (42 FR 65554): Regulation S-K adopted. Release 33-6383, March 3, 1982 (47 FR 11380): integrated disclosure system; Regulation S-K reorganised as the repository for non-financial-statement disclosure. Release 33-8591, July 19, 2005 (70 FR 44722), effective December 1, 2005: Securities Offering Reform, adding Item 1A risk factors and Item 1B unresolved staff comments to Form 10-K. Release 33-9002, January 30, 2009: interactive data (XBRL) phased in from 2009. Release 34-77969, June 1, 2016, effective June 9, 2016: optional Item 16 Form 10-K summary under the FAST Act. Release 33-10514, June 28, 2018: inline XBRL phased in. Release 33-10890, November 19, 2020, effective February 10, 2021: Item 6 selected financial data removed. Release 33-11216, July 26, 2023: Item 1C cybersecurity, for fiscal years ending on or after December 15, 2023.
- Currency
- current · checked Sep 14, 2026
Form 10-K follows from the periodic-reporting duty in the Securities Exchange Act of 1934. Regulation S-K sets the non-financial disclosures within its Items. The Commission adopted Regulation S-K in 1977. Its 1982 integrated disclosure rules then made the regulation the common source for this content.
These official releases document the later changes used in this source record:
- Securities Offering Reform, Release 33-8591
- Interactive Data to Improve Financial Reporting, Release 33-9002
- Form 10-K Summary, Release 34-77969
- Inline XBRL Filing of Tagged Data, Release 33-10514
- Management's Discussion and Analysis and Selected Financial Data, Release 33-10890
- Cybersecurity Risk Management, Strategy, Governance, and Incident Disclosure, Release 33-11216
The 2005 release added Items 1A and 1B. Later releases added an optional Item 16 summary, eliminated the five-year data table in Item 6, and added Item 1C for cybersecurity disclosures. The 2009 and 2018 releases changed the filing format through structured data. They did not change the Form 10-K outline.