Glossary/Filings & Documents/8-K
Filings & Documents

8-K

8-K

8-K is a real-time SEC filing used by US public companies to disclose specified material events such as acquisitions, executive departures, earnings releases, and bankruptcies, generally within four business days.

What 8-K is

Form 8-K is the "current report" that US public companies must file with the SEC whenever a specified material event occurs. Unlike the 10-K and 10-Q, which are periodic and predictable, the 8-K is event-driven and filed on a four-business-day deadline (with a small set of items having different timelines).

The form lists more than 30 specific reportable items grouped into nine sections: registrant business and operations (Item 1.01 entry into a material agreement, Item 1.02 termination), financial information (Item 2.01 completion of acquisition, Item 2.02 results of operations), securities and trading markets (Item 3.01 delisting, Item 3.02 unregistered sales), accountants and financial statements (Item 4.01 changes in auditor, Item 4.02 non-reliance on previously issued financials), corporate governance and management (Item 5.02 departure or election of directors and officers, Item 5.07 shareholder vote results), Regulation FD disclosure (Item 7.01), other events (Item 8.01), and financial statements and exhibits (Item 9.01). Earnings releases are typically filed under Item 2.02; CEO transitions and board changes under Item 5.02; major acquisitions under Item 1.01 and 2.01. Failure to file an 8-K on time can lead to loss of Form S-3 short-form registration eligibility and SEC enforcement action.

When you will meet 8-K

US public-company founders, GCs, and CFOs maintain a running 8-K calendar tied to internal events: M&A announcements, financing closings, executive departures, material litigation, and earnings releases. Investors monitor 8-K filings on EDGAR for early signals before the next 10-Q or 10-K.

A surge of 8-K filings on an item like 4.02 (non-reliance on prior financial statements) is often the first public hint of an accounting investigation.

Where this comes up in our guides

    8-K FAQ

    Generally within four business days of the triggering event. A small number of items have shorter or longer windows, and Regulation FD disclosure items can be filed simultaneously with the public disclosure. Late or missing 8-Ks can disqualify a company from using Form S-3 for short-form registration.
    At a glance
    Category
    Filings & Documents
    Also written
    8-K
    Confirm current figures with the official registry or a qualified adviser before relying on them.
    Related terms
    ← All 120 glossary terms
    Sources
    1. 1SEC - Form 8-K
    2. 2SEC - Current Reports on Form 8-K
    3. 3SEC EDGAR - 8-K Search
    Definition reviewed March 2026.
    Put it to use

    Eight jurisdictions, costed out in full.

    See what a company actually costs in year one, and how the jurisdictions compare on tax, capital and timeline.

    Tax calculatorEffective rates on your revenue and margin.Country comparisonEleven criteria, side by side.Cost estimatorWhat the first year actually costs.Document checklistWhat each registry will ask for.

    New terms as the rules change

    Thresholds move, regimes close, new ones open. One email, no pitches.