An SEC form that must be filed by issuers that have completed a Tier 2 offering under Regulation A under the Securities Act. Semi-annual reports on Form 1-SA must provide disclosure covering the first six months of the issuer's fiscal year, and must be filed within 90 calendar days after the end of the period covered by the report. Form 1-SA is also used for making special financial reports required by Regulation A under certain circumstances. The full text of Form 1-SA is available on the SEC's website.

Form 1-SA requires disclosure including:

For more information on Regulation A, see Practice Note, Regulation "A+" Offerings Under Amended Regulation A.