---
title: "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."
canonical: https://www.m-i-n-d.ai/minds/securities/under-17-cfr-240-15d-1-must-registrant-under-securities-act-1933-file-annual
jurisdiction: "US Federal · SEC Rule"
last_verified: 2026-08-26
license: CC BY 4.0 — https://creativecommons.org/licenses/by/4.0/
attribution: "Source: MIND (m-i-n-d.ai)"
---

# 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.

Under 17 CFR 240.15d-1, a registrant must file an annual report for the fiscal year in which its Securities Act registration statement became effective and for each subsequent fiscal year. The report must be filed within the period specified on the appropriate form (e.g., 60, 75, or 90 days after the end of the fiscal year, depending on the issuer's category and public float).

## 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. · https://www.ecfr.gov/current/title-17/section-240.15d-1 · as of 2026-08-26