Catching Up with Late Periodic Reports: The Multi-year Comprehensive Form 10-K | Practical Law
This Note discusses the method of filing a single comprehensive multi-year Form 10-K report to correct a reporting company's failure to file multiple periodic reports under the Securities Exchange Act of 1934, as amended. In particular, this Note describes the benefits of using a comprehensive Form 10-K and details the information required to be included in the report. In addition, this Note explains the impact of filing a comprehensive Form 10-K on the company's outstanding filing requirements.