The 8-K is a form that is filed by public corporations with the Securities and Exchange Commission (SEC). This is done in according to the agency's procedures.
A report of unscheduled events at a company that might be deemed important for shareholders to know about. This form allows companies to issue quick, concise and unfiltered information to shareholders about corporate changes, acquisitions, bankruptcies, resignations of board directors, etc.
Under the EDGAR platform, the reports are made available to the public online.
- The SEC requires that companies file an 8-K within four business days for most items
- 8-K have no scheduled requirements - companies can use them as needed
- Form 8-K's can be a very valuable source of real-time, unfiltered info for shareholders
These are filed in addition to the 10-K and 10-Q forms.