Periodic Report Preparation Checklist (Late Filing)

Summary

The late filing of a required periodic report on Forms 10-K, 20-F, 11-K, 10-Q, N-CEN, or N-CSR can have severe consequences for a company. The following is a checklist to follow if a company anticipates filing a periodic report late, or has missed the deadline for filing. For a more in-depth discussion of the procedures and consequences of late filings, please see the practice note Late Periodic Report Preparation.