Form 10-K Drafting and Review
This practice note discusses drafting and reviewing Form 10-K. Form 10-K is the annual report that all U.S. companies subject to the reporting requirements of Section 13 (15 U.S.C. § 78m) or 15(d) (15 U.S.C. § 78o) of the Securities Exchange Act of 1934, as amended (Exchange Act), must file with the Securities and Exchange Commission (SEC). It is the most detailed and comprehensive periodic report that is filed with the SEC. Form 10-K discloses information about all facets of the company’s business and finances, including a description of its business, material risks relating to the company, executive compensation, material legal proceedings, and the company’s financial condition and results of operations.