Library Guides: SEC Filings: About SEC Filings

What are SEC Filings?

The U.S. Securities and Exchange Commission (SEC) was formed as a result of the Securities Exchange Act of 1934 with the goal of protecting investors and restoring confidence in U.S. capital markets by providing more reliable information and clear rules of honest dealing.

SEC Filings are the company filings submitted to the SEC that are made public for investor use.

Which companies must file?

U.S. Companies that-

Trade securities on U.S. stock exchanges
Have more than $10 million in assets whose stock is held by more than 500 owners
Private companies with more than 500 shareholders or have made a public debt offering more than $1 million

Foreign companies that trade on U.S. stock exchanges.

Guidance on SEC Filings

Guide to SEC Required Filings
Guide to SEC Filings
Thomson Reuters provides a simplified list of the top SEC filings with a description of the parts of each filing.
Researching Public Companies through EDGAR
A guide by the SEC that gives tips for using EDGAR and answers to frequently asked questions about researching public companies.
Descriptive Guide to SEC Filings from LexisNexis

Top SEC Filings

The below list includes some of the most frequently searched SEC filings. For a complete list of all SEC forms, see the SEC's Forms List.

10-K
Overview of a company's fiscal year, including audited financial statements, MD&A, and bios of top management. The "glossy" form is usually available on a company's website as their Annual Report.
10-Q
Quarterly report that provides an ongoing view of a company's financial position during the year; includes unaudited financial information.
8-K
Required when significant events or changes that affect the company's financial condition occur. Examples: restated earnings, bankruptcy, and departures or appointment of executives
Proxy Statements (DEF-14A)
Provides official notification to certain shareholders of matters to be brought to a vote at a shareholders meeting
20-F (Annual Reports for Issuers Registered in Foreign Countries)
Basically the 10-K equivalent for foreign companies. Foreign companies trading on U.S. Exchanges must file these reports disclosing their financial condition, results of operations and any other information that is of significance to investors; filed under U.S. GAAP principles.
S-1, 3 (Registration Statements)
Filed for initial public offering (IPO). S-1 and S-3 are both forms for filing initial registration statements, with S-3 being the most simplified form and only allowed by meeting certain requirements.
Form D
Companies raising less than $1 million do not have to be "registered" but have to file a Form D, which provides brief information about the company and the offering