SEC Regulation S-K

What is SEC Regulation S-K?

Mandated by the Securities Act of 1933, SEC Regulation S-K dictates the reporting requirements for various SEC filings used by public companies. Regulation S-K applies to SEC Form S-1, which is the registration statement companies file with the SEC during their IPO, or initial public offering. It also applies to the ongoing reporting requirements in documents such as Forms 10-K and 8-K.

Regulation S-K also applies to annual or other reports, going-private transaction statements, tender offers, proxy statements, and any other required filings under the Securities Exchange Act of 1934. Regulation S-K works in concert with other rules and regulations that companies must comply with when filing with the SEC. For support and additional information, explore our SEC reporting solutions.