This Note reviews the requirements of Form 8-K. This Note summarizes what types of events would trigger the need to file a Form 8-K and describes the information required to be included in the report. This Note also discusses how to prepare a Form 8-K and raises considerations of steps to take before the report is filed. This Note also describes how and when to file a Form 8-K with the SEC and the securities exchanges and how to amend the report. In addition, this Note reviews the impact of a failure to file a Form 8-K report, including antifraud liability and inability to use other forms of registration.