The SEC filings that matter most, explained

10-K — the annual report

The 10-K is the comprehensive annual report: audited financial statements, a description of the business, risk factors, legal proceedings, and management’s discussion and analysis of results.

Deadlines depend on filer status. Large accelerated filers generally have 60 days after fiscal year end, accelerated filers 75 days, and non-accelerated filers 90 days.

10-Q — the quarterly report

The 10-Q is the lighter quarterly update, filed for the first three fiscal quarters. The financial statements are unaudited, and the narrative focuses on what changed since the last annual report.

Large accelerated and accelerated filers generally have 40 days after quarter end; non-accelerated filers generally have 45.

8-K — the current report

The 8-K is the "something happened" filing. It is organized by numbered items covering events such as entry into a material agreement, results of operations, departure of directors or officers, or a change in the registrant’s certifying accountant.

It is generally due within four business days of the triggering event, which makes it the fastest routine disclosure in the set.

S-1 — the registration statement

An S-1 registers securities for sale. It is the document behind an initial public offering, and it also appears when an already-public company registers shares for resale.

The S-1 contains the offering terms, the use of proceeds, and a full business and risk description — often the most detailed narrative a young company ever publishes.

Forms 3, 4 and 5 — insider ownership

These are the Section 16 forms filed by directors, officers and greater-than-10% holders. Form 3 establishes a starting position, Form 4 reports changes (generally within two business days), and Form 5 covers certain deferred or exempt transactions after year end.

Schedules 13D and 13G — the 5% club

Both schedules are filed by investors who cross 5% beneficial ownership of a registered class of voting equity. The difference is intent and eligibility.

Schedule 13D is the long-form filing and includes a purpose-of-transaction item. Schedule 13G is the short form available to qualified institutional investors, exempt investors, and passive investors who meet the conditions of the rule. Deadlines differ by filer category and were shortened by amendments effective in 2024, so check the filing’s own cover page rather than relying on a rule of thumb.

DEF 14A — the proxy statement

The definitive proxy statement is filed ahead of a shareholder meeting. It carries the matters up for a vote, the board’s nominees, and the executive compensation tables — including the summary compensation table that most pay stories are built from.