On this page
About this authority
- Publisher
- U.S. Securities and Exchange Commission
- Standing
- Primary authority
- Version
- SEC 873 (02-25), read September 13, 2026
- Relevant parts
- Cover page; General Instructions A and B; Sections 1 to 9 and their Items
- Currency
- current · checked Sep 13, 2026
What the form is
The cover page of Form 8-K names it a "CURRENT REPORT." It is filed "Pursuant to Section 13 OR 15(d) of The Securities Exchange Act of 1934." The first field on the page is "Date of Report (Date of earliest event reported)." A Form 10-K and a Form 10-Q report a period. This form reports an event.
The event sections
The form groups its numbered Items under nine sections:
| Section | Heading on the form |
|---|---|
| 1 | Registrant's Business and Operations |
| 2 | Financial Information |
| 3 | Securities and Trading Markets |
| 4 | Matters Related to Accountants and Financial Statements |
| 5 | Corporate Governance and Management |
| 6 | Asset-Backed Securities |
| 7 | Regulation FD |
| 8 | Other Events |
| 9 | Financial Statements and Exhibits |
A reader of company reports meets some Items often. Their titles on the form read as follows:
| Item | Title on the form |
|---|---|
| 1.01 | Entry into a Material Definitive Agreement |
| 2.01 | Completion of Acquisition or Disposition of Assets |
| 2.02 | Results of Operations and Financial Condition |
| 2.06 | Material Impairments |
| 4.01 | Changes in Registrant's Certifying Accountant |
| 5.02 | Departure of Directors or Certain Officers; Election of Directors; Appointment of Certain Officers; Compensatory Arrangements of Certain Officers |
| 5.07 | Submission of Matters to a Vote of Security Holders |
| 8.01 | Other Events |
When the report is due
General Instruction B.1 sets the period. It states:
A report on this Form is required to be filed or furnished, as applicable, upon the occurrence of any one or more of the events specified in the items in Sections 1-6 and 9 of this Form. Unless otherwise specified, a report is to be filed or furnished within four business days after occurrence of the event.
The same instruction moves the start of that period to the next business day when the event falls on a Saturday, Sunday, or a holiday on which the Commission is closed. It then sets separate timing for Regulation FD reports, for Item 5.08, and for Item 1.05.
Filed and furnished are different
General Instruction B.2 covers information furnished under Item 2.02 or Item 7.01. Unless the company says otherwise, that information "shall not be deemed to be 'filed' for purposes of Section 18 of the Exchange Act or otherwise subject to the liabilities of that section." An earnings release attached to a Form 8-K is therefore not part of the audited annual financial statements.
What was checked
The form was retrieved from sec.gov and read as text on September 13, 2026. The section headings, the Item titles quoted above, and the two General Instructions were read in the retrieved document. Nothing here interprets an Item for a particular company event.