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The weekend and SEC holiday roll rule
A due date that lands on a Saturday, Sunday or SEC holiday rolls forward to the next business day.
- Rule
- Rule 0-3 style forward roll
- Not business days
- Saturdays, Sundays and SEC holidays
- Clock
- Eastern Time, everywhere
- Edge cases
- Confirm with securities counsel
How a date rolls
- 01Count the days
- 02Weekend or holiday
- 03Roll forward
- 04Due date in ET
Which clocks roll
- Calendar-day deadlines10-K, 10-Q, Form 3 general rule, Form 5, NT extensions and OTC certifications add days, then roll.
- Business-day deadlines8-K and Form 4 count only business days, then roll if needed.
- NT noticesAdd one business day to the original report due date.
- SEC holidaysThe federal holiday calendar EDGAR uses: fixed-date holidays, observed dates when one falls on a weekend, and the standard weekday observances, recomputed each year. Confirm a specific year's list with counsel.
An example
A non-accelerated filer's 10-Q comes due 45 calendar days after quarter end and the raw date hits a Saturday. The calendar shows the following Monday; if that Monday is an SEC holiday, the roll continues to Tuesday.
Eastern Time is the clock
Deadline entries, the alert schedule and the health score inputs all use ET, so a company in any US time zone sees the same due date. A filing that is ready late in a western time zone can still miss the Eastern due day.
Frequently asked questions
What happens if my 10-K due date is on a Sunday?
It rolls forward to the next business day that is not a weekend or SEC holiday. All deadlines ET.
Does the roll apply to Form 4 and 8-K?
Yes. Those forms count business days first, then still roll forward if the resulting date is a weekend or SEC holiday.
Does TakePublic use Rule 0-3?
TakePublic applies a Rule 0-3 style forward roll: due dates on weekends and SEC holidays move to the next business day. Confirm any unusual fact pattern with securities counsel.
Where can I see my rolled due dates?
Enter your ticker in the free scanner, or use the Company calendar after onboarding. Both compute the same Eastern Time deadlines from the same rules.
Official sources
Free scan
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Type a ticker, CIK or company name. The scan reads EDGAR and grades the filing record. No account.
TakePublic is a technology platform, not a law firm, broker-dealer, or auditor. Forms 3, 4 and 5 prepared in TakePublic file only after the reviewer the company designates, such as its securities counsel, signs off; any other filing prepared in TakePublic files only after a licensed securities attorney signs off.