Blog

Important Dates and Deadlines for SEC Filers in 2022

Important Dates and Deadlines for SEC Filers in 2022

Happy (almost) New Years! We’ve compiled a list of dates and deadlines for Securities and Exchange Commission (SEC) filers to keep in mind going into the new year. 

Adoption of New Rules

  • On February 1, 2022 all Form 24F-2 filers will be required to submit the form in XML format. This includes all existing Form 24F-2 filers. 
  • Starting August 1, 2022, all Closed-End Funds (CEFs) and Business Development Companies (BDCs) that are eligible to file a short-form registration statement will be required to submit financial statements, registration statement information, and prospectus information in Inline XBRL (iXBRL) format. The compliance date for all other funds subject to the same structured data requirements is February 1, 2023. For more information on these changes see our blog here

See here for more information on changes regarding Form 24F-2, CEFs, and BDCs.

SEC Holidays and Hours 

The SEC doesn’t accept filings 365/24/7. Make sure to take into account their hours of operation (weekdays, 6 am to 10 pm EST, excluding holidays) and their holiday schedule for the year.

SEC Peak Filing Days

Most filers use the same fiscal year and quarter end dates and are subject to the same schedule for due dates and deadlines. This inevitably leads to lots of filers submitting their filings on the same dates, causing the EDGAR submission system to be significantly slower than usual on those peak days. To allow yourself a little extra time when compiling and submitting your filings, check here for all SEC peak filing dates so that you are properly prepared to meet your deadlines.

Filing Deadlines

Below is a list of rules and deadlines for corporate finance, investment management, and ownership filers. When the filer type is left blank, this means that the due date applies to all filer types. 

Corporate Finance

Form Type

Due Date

Filer Type

10-K

60 days following the end of fiscal year

Large Accelerated

10-K

75 days following the end of fiscal year

Accelerated

10-K

90 days following the end of fiscal year

Non-Accelerated

NT 10-K

Due on business day after 10-K due date

 

Late 10-K

After filing an NT 10-K, the due date is extended 15 days from the original due date

 

10-Q

40 days following the end of fiscal quarter

Large Accelerated

10-Q

40 days following the end of fiscal quarter

Accelerated

10-Q

45 days following the end of fiscal quarter

Non-Accelerated

NT 10-Q

Due on business day after 10-Q due date

 

Late 10-Q

After filing an NT 10-Q, the due date is extended 5 days from the original due date

 

11-K

Due 90 days after the end of fiscal year, or 180 days if subject to the Employee Retirement Income Security Act of 1974  (ERISA)

 

NT 11-K

Due on business day after 11-k due date

 

Late 11-K

After filing an NT 11-K, the due date is extended 15 days from the original due date

 

20-F

Within four months after the end of the fiscal year-end date 

 

NT 20-F

Due on the business day following the 20-F due date

 

Late 20-F

After an NT 20-F is filed, the due date is extended 15 days from the original due date

 



Investment Management

Form Type

Date

485BPOS

Due 120 days following the fiscal year-end date 

497

Due 5 days after the effective date or from the date of offering to the public, whichever comes latest

XBRL or iXBRL for 485BPOS/497

All 485BPOS and 497 filings must now be filed in iXBRL format

N-CEN

  • 75 days after the end of the fiscal year for Investment Management Companies
  • 75 days after the end of the calendar year for Unit Investment Trusts (UITs)

N-PORT

Due within 60 days of the end of each quarter

N-SAR

Due 60 days after the end of the fiscal year, and 60 days after the end of the 2nd quarter

24F-2

Due 90 days after the end of the fiscal year



Ownership

Form Type

Due Date

Form 3

Must be filed within 10 days after the event an individual becomes a reporting person

Form 4

Due before the end of the second business day following a transaction resulting in a change in beneficial ownership has occurred 

Form 5

Due within 45 days after the end of the issuer’s fiscal year

Form 13F

Institutional investment managers must file within 45 days following the end of each fiscal quarter

Form C

Due within 120 days after the issuer’s fiscal year-end date

Form D

Within 15 days after the first sale of securities in the offering