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Every recurring SEC filing clock starts from a clear event: fiscal year end for the 10-K, quarter end for the 10-Q, a material event for the 8-K, or an insider transaction for Form 4. Filer status shortens or lengthens the periodic report clocks; business-day forms count weekdays instead of calendar days.
TakePublic's compliance calendar uses the same Eastern Time math: calendar-day offsets for periodic reports, business-day offsets for 8-K and Form 4, with weekend and SEC holiday due dates rolled forward. This page is an explainer, not legal advice. Confirm your company's specific obligations with securities counsel.
The Form 10-K is due a fixed number of calendar days after fiscal year end. The Form 10-Q is due a fixed number of calendar days after each fiscal quarter end. Both clocks depend on filer status, and both roll forward when the raw date lands on a weekend or SEC holiday.
| Filer status | 10-K after fiscal year end | 10-Q after quarter end |
|---|---|---|
| Large accelerated filer | 60 calendar days | 40 calendar days |
| Accelerated filer | 75 calendar days | 40 calendar days |
| Non-accelerated filer | 90 calendar days | 45 calendar days |
Weekend and SEC holiday due dates roll to the next business day. All deadlines ET.
Form 8-K is due four business days after the trigger date. Form 4 is due two business days after the insider transaction date. Both use business days, then roll forward if the resulting date is still a weekend or SEC holiday.
| Form | Clock starts | Deadline |
|---|---|---|
| 8-K | Trigger date | 4 business days |
| Form 4 | Transaction date | 2 business days |
Business-day counts skip weekends and SEC holidays. All deadlines ET.
Deadlines are computed from your fiscal year end and filer status in Eastern Time, the same clock the SEC uses. Alerts escalate by email and SMS before each open obligation so the due date is a plan, not a surprise. TakePublic is not a law firm; counsel still owns the legal judgment on what to file and when.
60 calendar days after fiscal year end for large accelerated filers, 75 for accelerated filers, and 90 for non-accelerated filers. Due dates on a weekend or SEC holiday roll to the next business day. All deadlines ET.
40 calendar days after quarter end for large accelerated and accelerated filers, and 45 calendar days for non-accelerated filers. Weekend and SEC holiday due dates roll forward. All deadlines ET.
Four business days after the trigger date, rolled forward if that date falls on a weekend or SEC holiday. Some 8-K items have different timing; confirm with securities counsel. All deadlines ET.
Two business days after the transaction date, rolled forward off weekends and SEC holidays. All deadlines ET.
Yes. TakePublic computes every deadline in Eastern Time (ET), matching the SEC calendar convention used throughout these pages.
It rolls forward to the next business day that is not a weekend or SEC holiday. The same Rule 0-3 style roll applies to Sundays and SEC holidays.
The primary sources behind this page, on the SEC's own site.
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