Important Dates for SEC Filers in 2021

Important Dates for SEC Filers in 2021

Happy New Year! To help filers start the new year we compiled this year’s important dates to keep in mind for 2021.  

  • June 15, 2021  - All U.S. GAAP and IFRS filers will be required to file using Inline XBRL (iXBRL). For domestic filers this requirement goes into effect following the first Form 10-Q filed for a fiscal period ending on or after June 15, 2021. Non-domestic filers must file in iXBRL format starting with the first filing for a fiscal period ending on or after June 15, 2021.
  • September 17, 2021 - Small fund groups (assets of less than $1 billion) will be required to file using iXBRL, beginning with any initial registration statement or post-effective amendment that becomes effective on or after September 17, 2021.

Filers that are not yet subject to Inline XBRL requirements may voluntarily file in iXBRL format before the deadlines go into effect.


For Corporate Finance XBRL and iXBRL filers, the draft U.S. GAAP 2021 taxonomy stopped accepting feedback on November 2, 2020, so we expect it to be released as usual in March or April.


When planning out your filing schedule for 2021, here are three more things we think you should keep in mind: 


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


SEC Peak Filing Days

As you know, SEC peak filing dates with EDGAR are busier than regular days. This can make accessing and submitting through EDGAR significantly slower. To allow yourself a little extra time when compiling and submitting your filing, check here for all SEC peak filing dates.

Double Check Filing Deadlines

It’s always a good idea to double-check your filing deadline requirements to ensure no recent mandates or rulings have shifted them earlier. 

For information on specific filing forms, please use our tables below:

Corporate Finance

Investment Management

Ownership


New forms, changing requirements, and all the other complexities that arise from being an SEC filer can be difficult to keep up with. We know because we have been doing just that for over 20 years. With CompSci, our team is here for you whether you need full-service assistance or our exclusive Transform™ software platform. If you want to feel comfortable and confident that you are going to meet all of your compliance requirements, contact us to speak with our team of experts. 




Corporate Finance

Form Type

Due Date

Filer Type

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

 

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

180 days after plan’s fiscal year-end

 

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

 



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

If already subject to Inline XBRL requirements, iXBRL is filed concurrently with the initial 485BPOS or 497 filing. iXBRL filers no longer submit HTML and XBRL separately


For funds that are not yet subject to Inline XBRL requirements, XBRL is filed as an exhibit for both 485BPOS and 497 within 15 business days of either filing


* All funds are subject to Inline requirements as of September 17 of this year.

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 UITs

N-PORT

Due within 30 days of the end of the calendar month





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