The SEC Expands And Accelerates Form 8-K Reporting

On March 11, 2004, the Securities and Exchange Commission promulgated final rules that significantly alter the reporting requirements for public companies on Form 8-K.  The proposed 8-K reforms include a number of important new requirements (eight new items in total), as well as expansion of two existing items and the relocation of two items from Forms 10-Q and 10-K into Form 8-K. The new items provide for a four business day filing deadline for most issuers and became effective on August 23, 2004, the date for EDGAR implementation of the new Form 8-K requirement.  This article is a summary of the revised list of Form 8-K items.