<P> Unlike the 10 - K filed annually, other forms serve related purposes, but have different schedules . Form 10 - Q, much briefer, is filed after each of the three quarters that do not have a 10 - K filing . Form 8 - K covers special material events that occur between 10 - K and 10 - Q filings . </P> <P> A substantial number of firms filed their 10 - K as a Form 10 - K405 during the late 1990s and early 2000s (decade). A 10 - K405 is a 10 - K where the Regulation S-K Item 405 box on the cover page is checked . Due to confusion in its application, the 10 - K405 was eliminated in 2002 . </P> <P> Historically, Form 10 - K had to be filed with the SEC within 90 days after the end of the company's fiscal year . However, in 2004, the SEC approved a Final Rule that changed the deadlines to 60 days for Form 10 - K for "accelerated filers"; meaning issuers that have a public float of at least $75 million, that have been subject to the Exchange Act's reporting requirements for at least 12 calendar months, that previously have filed at least one annual report, and that are not eligible to file their quarterly and annual reports on Forms 10 - QSB and 10 - KSB . These shortened deadlines were to be phased in over a three - year period, however in 2004 the SEC postponed the three - year phase in by one year . In December 2005, the SEC created a third category of "large accelerated filers," accelerated filers with a public float of over $700 million . As of December 27, 2005, the deadline for filing for large accelerated filers was still 75 days, however beginning with the fiscal year ending on or after December 15, 2006, the deadline was changed to 60 days . For other accelerated filers the deadline remains at 75 days and for non-accelerated filers the deadline remains at 90 days . For further reading, see the Final Rules (1) section of the SEC's website, referencing Rule 33 - 8644 . </P> <P> Every annual report contains 4 parts and 15 schedules . They are: </P>

When does a 10k need to be filed
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