External resource

SEC Investor Bulletin: How to Read a 10-K

The SEC Office of Investor Education and Advocacy's short guide to the annual report: who prepares it, what the main Items hold, and where to find it on EDGAR.

External reading

About this resource

Publisher: U.S. Securities and Exchange Commission
Use: Investor education; use for roles and for the reading route, not for the current Item list.
Version: Investor Bulletin, PDF; the Item list reflects the form as it stood when written
Relevant parts: Opening explanation of who prepares, oversees, and audits; the Item-by-Item walk
Link checked: Sep 14, 2026

Open the resource

This short public guide explains the roles behind an annual report. Management prepares it, the SEC sets its required content, and an independent auditor gives an opinion on the financial statements. The guide then walks through the Items in order. It helps a new reader open and examine a Form 10-K.