Form 10-K | Practical Law
This Note explains what a Form 10-K is and describes the information required in a Form 10-K, including incorporation by reference to other documents. This Note discusses how to prepare a Form 10-K, including the parties involved, significant sources of information, tips on drafting the document and performing a form check. This Note also describes how and when to file a Form 10-K with the SEC and the securities exchanges. In addition, this Note reviews the impact of a failure to file a Form 10-K report, including antifraud liability and inability to use other forms of registration.