<P> Form 8 - K is a very broad form used to notify investors in United States public companies of specified events that may be important to shareholders or the United States Securities and Exchange Commission . This is one of the most common types of forms filed with the SEC . After a significant event like bankruptcy or departure of a CEO, a public company generally must file a Current Report on Form 8 - K within four business days to provide an update to previously filed quarterly reports on Form 10 - Q and / or Annual Reports on Form 10 - K. Form 8 - K is required to be filed by public companies with the SEC pursuant to the Securities Exchange Act of 1934, as amended . For a list of events that would trigger a Form 8 - K to be filed, see the Official SEC Form 8 - K Summary, briefly below, and this fully annotated Form 8 - K, which contains links to all rules and SEC guidance applicable to the form . </P> <P> Form 8 - K is used to notify investors of a current event . These types of events include: </P> <Ul> <Li> Signing, amending or terminating material definitive agreements not made in the ordinary course of business </Li> <Li> Bankruptcies or receiverships </Li> <Li> Mine shutdowns or violations of mine health and safety laws </Li> <Li> Consummation of a material asset acquisition or sale </Li> <Li> Results of operations and financial condition </Li> <Li> Creating certain financial obligations, such as incurrence of material debt </Li> <Li> Triggering events that accelerate material obligations (such as defaults on a loan) </Li> <Li> Costs associated with exit or disposal plans <Ul> <Li> Layoffs </Li> <Li> shutting down a plant </Li> <Li> material change in services or outlets </Li> </Ul> </Li> <Li> Material impairments </Li> <Li> Delisting from a securities exchange or failing to satisfy listing requirements </Li> <Li> Unregistered equity sales (private placements) </Li> <Li> Modifications to shareholder rights </Li> <Li> Change in accountants </Li> <Li> Determinations that previously issued financial statements cannot be relied upon </Li> <Li> Change in control </Li> <Li> Senior officer appointments and departures </Li> <Li> Director elections and departures </Li> <Li> Amendments to certificate / articles of incorporation or bylaws </Li> <Li> Changes in fiscal year </Li> <Li> Trading suspension under employee benefit plans </Li> <Li> Amendments or waivers of code of ethics </Li> <Li> Changes in shell company status </Li> <Li> Results of shareholder votes </Li> <Li> Disclosures applicable to issuers of asset - backed securities </Li> <Li> Disclosures necessary to comply with Regulation FD </Li> <Li> Other material events </Li> <Li> Certain financial statements and other exhibits </Li> </Ul> <Li> Signing, amending or terminating material definitive agreements not made in the ordinary course of business </Li>

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