SEC filing deadlines or EDGAR filing deadlines are the timelines and finishing dates of financial reporting assigned by the Securities and Exchange Commission of the USA

Here you have the  timelines of the SEC reports

SEC reports | | What is the SEC filing deadline?

The thing you need to take into consideration is that due to the obstacles provoked by Coronavirus Disease COVID-2019 SEC PROVIDED ADDITIONAL EXTENSION OF FILING DEADLINES AND OTHER GUIDANCE FOR COMPANIES.

In particular, the SEC provided a 45-day extension for reporting those files which should otherwise have been submitted in a period from March 1 to July 1, 2020.

There was established a list of demands which a company had to match to get the extension.

You can find more information on the official website of the SEC.

Meanwhile, the risks of CORONAVIRUS-2019 still can negatively affect the situation in the future, so further deadlines can be shifted or extended either.

What is 10q ?

10k | | What is the SEC filing deadline?

This form of SEC filing obliges publicly-traded companies as well as a list of private companies whose number of shareholders is over 500, and assets are over $10 million, to report every quarter.

Reporting comprises information about equity and financial statements that have been audited.

10-Q is similar to a shareholder’s account, though it provides more data, like organizational structure and executive compensation.

They should file three times annually. The final quarter data is incorporated in the 10-K form.

10 k filing deadline                 

Recently Issued Accounting Standards

Securities and Exchange Commission Staff Accounting Bulletin has issued a tutorial for companies regarding recently issued accounting standards that have not been adopted. It comprises highlighted disclosures’ types to be considered by corporates in the Management Discussion and Analysis of financial position, operations results, and the financial accounts. It is said that one is not obliged to submit duplicative revelations in MD&A and the financial accounts, nor is he to provide revelation for accounting standards not applying to the company’s financial statements. The determining of the nature, extent, and location of disclosure must be provided in accordance with the SAB.

Smaller Reporting Companies

If having a public float less than 75 million USD calculated at the end of the second fiscal quarter, – such a company is considered to be a smaller reporting company.

In this case annual and quarter accounts are to be filed in the same order and keeping the same deadline as for non-accelerated files as was already mentioned above.

Failing to be qualified as a smaller reporting company means that the company stays in its previous status until the public float downs below 50 million USD fixed on the last working day of its second fiscal quarter.

Such corporates are allowed to submit financial disclosures in compliance with Article 8 Regulation S-X.

It supposes exemption from filing supplemental schedules and filing separate financial statements of significant investors, does not determine the format of financial statements or percentage limits for many disclosures.

At the same time, smaller reporting companies are obliged to incorporate in their annual report filing such data and blocks as

  • The latest two fiscal years’ audited balance sheet
  • Audited declaration of income, cash flows, and stockholders equity changes for each of the last two fiscal years preceding the date of the most recent audited balance sheet.


Contractual Obligations

Contractual Obligations | | What is the SEC filing deadline?

The table presented above must be incorporated in the MD&A. It is desirable to disaggregate the categories of the table in case it will help to reflect the corporates contractual obligations.

Long-term obligations do not comprise interest payments or short-term obligations. But, the SEC demands presenting scheduled interest payments in that table.

You must provide clarifying of the disclosure you make in any case.

Any other long-term obligations if being significant (e.g. pension funding) must be performed in the table.

The data provided in the table (amount of the long-term debts, capital, and operating leases) is to be correspondent with the disclosure in the financial declaration.

Separate Financial Statements of Equity Investments

Article 9 of S-X regulation supposes the filing of separated annual financial declarations for each equity method investee if the computed income reaches 20 percent for any of the corporate fiscal year shown in the annual report.

The annual financial declaration of the investee activity is to be audited only for the annual periods where either the defined income or investment test reaches 20 percent.

There is no necessity in interim financial declarations; however, if the investee is notable, – company ought to provide data about summarized income declaration. Meanwhile smaller reporting companies are exempted from these requirements. But, as well as the companies of another status they must submit data regarding summarized finances for notable equity investors.

What time does the SEC close?

Operation hours for filing are 6:00 am to 10:00 pm Eastern Time.

The system is active during business days and the service is not available on days off and Federal Holidays.

One must finish filing till 5:30 pm ET when the date is closing.

Submitting in a gap between 5:30 pm and 10 pm means receiving the next business day.

There is an exception to that rule.

Submitting Section 16 beneficial ownership reports on Forms 3, 4, and 5; and related reports (e.g., comment on response letters and requests for the acceleration of effectiveness) even during the timeline from 5:30 pm and 10 pm will receive an ongoing date.

The additional information you may find at