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Form 8-K is the current report for material events between periodic 10-K and 10-Q filings. When a covered event happens, the company generally has four business days to file, counted from the trigger date in Eastern Time.
Item numbers and edge cases are technical. Some items have different timing or furnish-versus-file treatment. Use this page as a map of common categories, then confirm with securities counsel before you rely on any trigger list. TakePublic is not a law firm.
For the standard current-report clock TakePublic tracks, Form 8-K is due four business days after the trigger date, then rolled forward if that date is a weekend or SEC holiday. All deadlines are Eastern Time.
| Form | Clock starts | Deadline |
|---|---|---|
| 8-K | Trigger date | 4 business days |
Some Item numbers use different timing. Confirm with securities counsel. All deadlines ET.
These are everyday categories companies watch. They are not a complete Item-by-Item checklist.
Not every 8-K item uses the four-business-day clock. Regulation FD voluntary disclosures, certain earnings-related items, and other special cases can follow different rules. When in doubt, treat the event as counsel-owned the day it happens, not the day before the assumed deadline.
Generally four business days after the trigger date, rolled forward off weekends and SEC holidays. Some items differ; confirm with counsel. All deadlines ET.
Entry into a material definitive agreement is a common 8-K category. Materiality and Item selection are legal judgments. Confirm with securities counsel.
A change in the company's certifying accountant is a classic 8-K trigger. Coordinate timing with counsel and the auditor engagement letters.
Companies often furnish or file earnings information on Form 8-K under the results-of-operations items. Treatment and timing can vary; confirm with counsel.
After counsel sign-off and verified EDGAR credentials, a company admin can submit. The four-business-day clock still governs whether you are on time.
The primary sources behind this page, on the SEC's own site.
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