2019 SEC Filing Deadlines and Financial Statement ...
[Pages:3]Legal Update February 5, 2019
2019 SEC Filing Deadlines and Financial Statement Staleness Dates
FILING DEADLINES FOR CALENDAR YEAR COMPANIES1
JANUARJYANUARY
FEBRUAFREYBRUARY
MARCHMARCH
APRIL APRIL
MAY MAY
JUNE JUNE
JANUARSY M TS WM TT FWFESBTRUFASRSYM TS WM TT FW SMTARFCHSS M TS WM TT FW SATPRFILSS M TS WM TT FW STMAFYSS M TS WM TT FW STJUNFESS M TS WM TT FW ST F S
S M T W T F 1S 2 3S1 M42 5T3 W4 T5 F S
S M1 2T W1 T2 F S
S M1 2T W1 T2 1F 2S 31 4S2 M53 6T4 W5 T6 F S 1 2S M31 4T2 W3 T4 F S
1
1
1 2 63 74 856 97 108 119 1210 11 312 41 523 64 75 86 97 8 39 41 523 64 75 816 927 38 749 85 967 108 119 12101311 112 5213 63 745 86 9711008 119 1100 211 3 412 53 64 75 86 7 8
6 7 8 9 1130 1141 1151231614137151481615917 61817019181 192101311134121451315614 61517016181 192101311174121851319614 11051141161152 1161341715158161691727018 8191920111030 1141121513126141371514816 517 9618170 1819 1210131114121513 14 15
13 14 15 16 2107 2118 212902321214202215213216224 12351172461185 11916720182110921210213221 12321172431185 1191672018211492125021326112722112832129 2232012422215223216234217245 12561192672107 2118922029321214202215213 12241162351174 11815619172018219220 21 22
20 21 22 23 2274 2285 2292673028311279 1380 1391 20 2241 2252 2262342725218276 1287 1298 20 2241 2252 2262342725228216229227320238 22492283502296 320278 29 1390 20 21 22 2263 2274 2282562927310268311279 1380 13912230 2241 2252232624272528262927 28 29
27 28 29 30 31
24 25 26 27 28
24 25 26 27 3218 29 3301 28 29 30
26 27 28 29 30 31
23 24 25 26 3207 28 2930
31
30
JULY JULY
AUGUSTAUGUST
SEPTEMSBEEPRTEMBER
OCTOBEORCTOBER
NOVEMNBOERVEMBER
DECEMBDERCEMBER
JULYS M TS WM TT FW ASTUGUFSSTS M TS WM TT FWSESPTTEMF BSESRM TS WM TT FWOSCTTOFBESRS M TS WM TT FWNOSTVEMF BSESRM TS WM TT FWDESCTEMFBSESRM TS WM TT FW ST F S
S M T W T 1F 2S 31 4S2 M53 6T4 W5 T6 F S
1S M2 3T1 W2 1T3 2F 3S1 42 5S3 M64 7T5 W6 T7 F 1S 2 3S1 M42 5T3 W4 T5 F S
S M1 2T W1 1T2 2F 3S1 42 53 64 75 6 7
1 2 3 74 85 967 108 119 12101311 12 4113 52 634 75 816 9927 1308 499 8510 96 1708 119 1210131111412 213 6314 74 856 97 108 119 1210 11 312 41 523 64 715 826 937 48 859 96 1708 119 121013111412 13 14
7 8 9 10 1141 1152 1161341715148161591726018 719181201992 11310114121851319614117105 11161151271163 117145181616917270182819 9201132011141 1151231614137151481615917 61817019181 192101311184121951311610411151152161163 117415181619172018219 20 21
14 15 16 17 2118 2129 2232012422215213216224217235 12461182571196 21017821921250213261214272 1283212942230 2242122523216234217245218256 12672102782118 212902321214202215213216224 12351172461185 11916720182115921260213271 1282212932230 2242122523262427252826 27 28
21 22 23 24 2285 2296 3202783129 1380 1391 20 21 2252 2263 2272452826229227320238321249 23502293613207 2289 30 20 21 22 23 2274 2285 22926730283112791380139120 2241 2252 2262342725228226229237320248 22592293603207 321289 30 31
28 29 30 31
25 26 27 28 29 30 31 29 30
27 28 29 30 31
24 25 26 27 28 29 30 29 30 31
Large AccLealregreatAedccFeilerasted Filers AcceleratAedccFeilerasted FilersAll OtherAFlilleOrsther Filers
SEC ClosSeEdC Closed
Large Accelerated Filers
Accelerated Filers
All Other Filers
SEC Closed
ANNUAL AND QUARTERLY REPORTS2
FORM 10-K FOR FISCAL YEAR
Ended December 31, 2018*
FORM 10-Q FOR FISCAL QUARTER
Ended March 31, 2019
FORM 10-Q FOR FISCAL QUARTER
Ended June 30, 2019
FORM 10-Q FOR FISCAL QUARTER
Ended September 30, 2019
LARGE ACCELERATED FILER ACCELERATED FILER
March 1
March 18
NON-ACCELERATED FILER April 1
May 10
May 10
May 15
August 9
August 9
August 14
November 12
November 12
November 14
*Definitive Proxy Statement (DEF 14A): If the Form 10-K incorporates Part III information from the proxy statement, the 10-K must be amended to add the incorporated material if the proxy statement is not filed by April 30 (120 days after fiscal year end).
OTHER FORMS
FORM 3
FORM 4 FORM 5 SCHEDULE 13G
SCHEDULE 13D
FORM 8-K FORM 11-K (Annual Reports for Certain Employee Plans) FORM 20-F FORM 40-F FORM 13F (Institutional Investment Managers) FORM 13H (Large Trader Registration)
DATE
10 days after the individual becomes a reporting person or no later than the effective date of the registration statement if the issuer is registering equity under Section 12 of the Securities Exchange Act for the first time 2 business days after the transaction date
February 14 (45 days after fiscal year end)
February 14 (45 days after calendar year end covering the schedule)
10 days after acquisition of more than 5% beneficial ownership; amendments due promptly after material changes
Generally 4 business days after the triggering event for the Current Report
Not subject to ERISA: April 1 (90 days after the plan's fiscal year end) Subject to ERISA: July 1 (180 days after the plan's fiscal year end) (Foreign Private Issuers) April 30 (4 months after fiscal year end)
(Canadian MJDS Issuers) Same date the issuer's annual report is due to be filed in Canada
February 14 (45 days after calendar year end) and May 15, August 14 and November 14 (45 days after each of the first three calendar quarters) 10 days after transactions in securities of 2M shares or $20M on any day or 20M shares or $200M in any month; February 14 (45 days after calendar year end); amendments due promptly after quarter end for inaccuracies
Late Filing Reports: A notification of the inability to timely file all or any portion of a Report on Form 10-K, 10-Q, 20-F or 11-K must be filed by 5:30 p.m. Eastern Time no later than the next business day after the original due date (Securities Exchange Act Rule 12b-25).
FINANCIAL STATEMENT STALENESS DATES FOR CALENDAR YEAR COMPANIES3
Financial statements are considered stale under the rules of the US Securities and Exchange Commission ("SEC") when they are too old to use in a prospectus or proxy statement. Accordingly, if financial statements have gone stale, an issuer must file the most recent required financial statements before using a prospectus or proxy statement. Deadlines vary based on the type of issuer.
JANUARY S M TW T F S
12345 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31
JULY S M TW T F S
123456 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31
FEBRUARY S M TW T F S
12 3456789 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28
AUGUST S M TW T F S
123 4 75 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31
MARCH S M TW T F S
12 3456789 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31
SEPTEMBER S M TW T F S 1234567 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30
APRIL S M TW T F S
123456 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30
OCTOBER S M TW T F S
12345 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31
MAY S M TW T F S
1234 5 6 97 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31
NOVEMBER S M TW T F S
12 3 64 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30
JUNE S M TW T F S
1 2345678 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30
DECEMBER S M TW T F S 1234567 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31
Large Accelerated Filers
Accelerated Filers
All Other Filers
Initial Public Offerings, Loss Corporations and Delinquent Filers
SEC Closed
STALENESS DATE FEBRUARY 14 MARCH 1 MARCH 18 APRIL 1 MAY 9 MAY 14 AUGUST 7 AUGUST 12 NOVEMBER 6 NOVEMBER 12
FINANCIAL STATEMENT 2018 Q3 financial statements for initial public offerings, delinquent filers and loss corporations 2018 Q3 financial statements for large accelerated filers 2018 Q3 financial statements for accelerated filers 2018 Q3 financial statements for all other filers 2018 year-end financial statements for large accelerated filers and accelerated filers 2018 year-end financial statements for all other filers 2019 Q1 financial statements for large accelerated filers and accelerated filers 2019 Q1 financial statements for all other filers 2019 Q2 financial statements for large accelerated filers and accelerated filers 2019 Q2 financial statements for all other filers
REGULATORY DEADLINE4 45 days after year end5 60 days after year end 75 days after year end 90 days after year end 129 days after year end 134 days after year end 129 days after Q1 end 134 days after Q1 end 129 days after Q2 end 134 days after Q2 end
Special Accommodation for Gap Periods: Staleness dates and Form 10-Q deadlines do not always correspond, resulting in gap periods during which registration statements may not be filed or declared effective. The SEC staff typically accommodates repeat issuers that have timely filed for the last 12 months by making the staleness date the same as the 10-Q deadline. The SEC may ask the issuer to confirm that the 10-Q will be timely filed after effectiveness and that there have been no material trends, events or transactions since the date of the latest balance sheet included in the filing that would materially affect an investor's understanding of the issuer's financial condition and results of operations.6
FOREIGN PRIVATE ISSUERS ("FPIs")
Generally, FPIs' audited financial statements go stale after 15 months, and interim financial statements (covering at least 6 months) go stale after 9 months, subject to the exceptions noted below.7
EXCEPTIONS
? The 15-month and 9-month periods are extended to 18 months and 12 months, respectively, for the following offerings: (1) exercises of outstanding rights granted pro rata to all existing security holders; (2) dividends or interest reinvestment plans; and (3) conversions of outstanding convertible securities or exercises of outstanding transferable warrants.
? In an IPO of an FPI not public in any jurisdiction, audited financial statements go stale after 12 months unless the FPI sufficiently represents to the SEC: (1) compliance is not required in any other jurisdiction and (2) it is impracticable or involves undue hardship.
? If financial information for an annual or interim period more current than otherwise required is made available in any jurisdiction, such information should be included. The new financial information does not need to be reconciled to US GAAP, but narrative explanations of the differences in accounting principles should be provided and material new reconciling items should be quantified; however, such requirements do not apply to issuers filing audited financial statements prepared under IFRS.
EDGAR HOURS OF OPERATION
EDGAR filings may be made from 6:00 a.m. to 10:00 p.m. Eastern Time on weekdays (excluding federal holidays). Filings submitted after 5:30 p.m. Eastern Time receive the next business day's filing date (except Section 16 filings and filings pursuant to Rule 462(b), which receive the actual date of filing).
Endnotes
1 Dates reflect filing deadlines in light of weekends and federal holidays (Securities Exchange Act Rule 0-3(a)).
2 Form 10-K is due 60 days, 75 days and 90 days after the fiscal year end for large accelerated filers, accelerated filers and non-accelerated filers, respectively. Form 10-Q is due 40 days after the fiscal quarter end for large accelerated and accelerated filers and 45 days after the fiscal quarter end for non-accelerated filers.
3 Dates reflect staleness in light of weekends and federal holidays (Securities Act Rule 417).
4 Regulation S-X Rule 3-12.
5 Regulation S-X Rules 3-01(c) and 3-12(b).
6 SEC Division of Corporation Finance, Financial Reporting Manual ("FRM") Section 1220.5, available at . gov/divisions/corpfin/cffinancialreportingmanual.pdf.
7 Regulation S-X Rule 3-12(f), Item 8 of Form 20-F and FRM Section 6220.
If you have any questions regarding the matters discussed in this Legal Update, please contact Jennifer Carlson at +1 650 331 2065, any of the lawyers listed below or any other member of our Corporate & Securities practice. Corporate & Securities associate Candace Jackson assisted in the preparation of this update.
David S. Bakst +1 212 506 2551 dbakst@
Jennifer J. Carlson +1 650 331 2065 jennifer.carlson@
Laura D. Richman +1 312 701 7304 lrichman@
Robert F. Gray, Jr. +1 713 238 2600 rgray@
Michael L. Hermsen +1 312 701 7960 mhermsen@
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