Form 8-K is a Securities and Exchange Commission (SEC) periodic report that public companies file to disclose material changes. Unlike Form 10-K and Form 10-Q, which are filed annually and quarterly, respectively, a public company files a Form 8-K whenever a material event occurs. This makes the Form 8-K one of the most filed SEC forms.
The SEC Form 8-K Instructions provide that the following events, among others, require the public company, referred to as registrant, to file a Form 8-K outlining the event: entry into or termination of a material definitive agreement, bankruptcy, completion of acquisition or disposition of assets, results of operations and financial condition, unregistered sales of equity securities, changes in registrant’s certifying accountant, changes in control of registrant, changes in or election of directors and officers, amendments to articles of incorporation or bylaws, submission of matters to a vote of security holders, Regulation FD disclosure, and financial statements and exhibits.
[Last updated in January of 2022 by the Wex Definitions Team]