Can I Amend My Form 10-K? Going Public Attorneys

A company may desire to change information presented in its Annual Report on Form 10-K for a number of reasons.  Form 10-K amendments can be used to correct any material inaccuracies, misstatements or omissions that a company subsequently discovers.  As such, the SEC allows a company to file an amendment to its Form 10-K.

An issuer is not required to restate its entire Form 10-K when an amendment is required.  Only the item number where amendment is required must be stated.

Reasons for Form 10-K amendments include but are not limited to:

• Restatement of the company’s financial statements for the period covered by the Form 10-K report;
• Discovery of information that was not known to the company at the time of the original Form 10-K report;
• Modifying previously disclosed information to respond to SEC comments; or
• Correcting any misstatements, omissions or errors in the original Form 10-K disclosures.

It is important to note that a company may not use Form 8-K filed or Form 10-Q to correct inaccuracies in a Form 10-K.  Even if a company learns of material errors or inaccuracies in its Form 10-K Annual Report, after it has already filed its Form 10-Q, the issuer must amend its Form 10-K.

Other than a Form 10-K amendment to providing Part III information, there is no specific deadline for filing Form 10-K amendments.  Companies should file any required amendments as soon as possible, after becoming aware of material inaccuracies, misstatements, or omissions.

For more information about this securities law blog post, please contact Brenda Hamilton, Securities and Going Public Attorney at 101 Plaza Real S, Suite 202 N, Boca Raton, Florida, (561) 416-8956.  This securities law blog post is provided as a general informational service to clients and friends of Hamilton & Associates Law Group and should not be construed as, and does not constitute legal advice on any specific matter, nor does this message create an attorney-client relationship.  Please note that the prior results discussed herein do not guarantee similar outcomes.

Hamilton & Associates | Going Public Attorneys
Brenda Hamilton, Securities Attorney
Going Public Lawyers
101 Plaza Real South, Suite 202 North
Boca Raton, Florida 33432
Telephone: (561) 416-8956
Facsimile: (561) 416-2855
www.SecuritiesLawyer101.com