Comprehensive Form 10-K

Summary

This practice note discusses multiyear comprehensive annual reports on Form 10-K (comprehensive Form 10-K). A comprehensive Form 10-K may be used by a reporting company that is delinquent in its periodic report filings with the Securities and Exchange Commission (SEC) under the Securities Exchange Act of 1934, as amended (Exchange Act). In lieu of filing all the missing reports, the company may file a comprehensive Form 10-K that includes all material information required to have been included in those filings.