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Form 1-K
Practical Law Glossary Item 1-616-6507 (Approx. 3 pages)
Glossary
Form 1-K
The SEC form that must be filed annually by issuers that have completed a Tier 2 offering under Regulation A under the Securities Act. The full text of Form 1-K is available on the SEC's website.
Form 1-K consists of:
- Part I (a fillable XML form with basic information on the issuer and its recent Regulation A offerings).
- Part II (which requires, among other disclosure, information about the issuer's business, directors and officers and securityholders; disclosure about related party transactions and interest of management and others in certain transactions; a management's discussion and analysis of financial condition and results of operations; audited financial statements and certain exhibits).
Annual reports on Form 1-K must be filed within 120 days after the end of the fiscal year covered by the report.
For more information on Regulation A, see Practice Note, Regulation "A+" Offerings Under Amended Regulation A.