Under 17 CFR 240.15d-1, when must a registrant under the Securities Act of 1933 file an annual report? Answer in under 100 words.
Details / How it works
Section 240.15d-1 requires every registrant that has filed a registration statement under the Securities Act of 1933 (15 U.S.C. § 77a et seq.) to file an annual report with the SEC. The report must be filed on the appropriate form authorized or prescribed therefor (e.g., Form 10-K for U.S. issuers). The obligation begins with the fiscal year in which the registration statement became effective and continues for each subsequent fiscal year.
Numbers & thresholds
| Filing deadline | Condition |
|---|---|
| 60 days after fiscal year end | For certain categories of issuers |
| 75 days after fiscal year end | For other categories (e.g., large accelerated filers) |
| 90 days after fiscal year end | For smaller reporting companies or other categories |
The specific deadline depends on the issuer's category and public float, as specified in the appropriate report form instructions.
Exceptions & edge cases
The annual report filing obligation does not apply if the registrant is expressly exempt under Section 15(d) of the Securities Exchange Act of 1934 (15 U.S.C. § 78o(d)) or rules promulgated thereunder. The rule was originally adopted in the Federal Register on April 21, 1982 (47 FR 17052) and amended on September 24, 1996 (61 FR 49960).
Sources
- [1]U.S. National Archives, Electronic Code of Federal Regulations — 17 CFR 240.15d-1 — Requirement of annual reports. · as of 2026-08-26
Ask this MIND
This answer is static and source-locked. Ask Securities & Investing your version of this question.
Related questions
This page is one mind’s knowledge, published.
MIND turns your documents into a queryable, citable knowledge graph.
Make your own MIND →