Securities Exchange Act of 1934 requires issuers
registered under Section 13 or 15(d) to file periodic
reports annually on Form 10-K or 10-KSB, quarterly on
Form 10-Q or 10-QSB and currently on Form 8-K.
8-K is used to report a variety of significant current
events as well as voluntary disclosures, such as those
typically issued in press releases.
with securities registered under Section 12(b) or
12(g) of the Act must also distribute an Annual Report
to Shareholders, usually accompanied by a proxy
statement. The proxy statement must conform to rules
for its content, specified in Regulation 14A and
Officers, directors and principal shareholders of
issuers with securities registered under Section 12 must
report certain activity in their holdings of their
companiesí stock as required by Section 16 of the Act.
issuers who report to the SEC do so annually on Form
20-F. They may also use Form 6-K in lieu of Form
10-Q to voluntarily report quarterly
or in lieu of Form 8-K to voluntarily report current
Canadian issuers may use Form 40-F to report annually.
Form 40-F satisfies the reporting requirements of both
the U.S. and Canada.
Exchange Act Registration Forms 10 and 10-SB, although
never directly associated with public offerings or their
related proceeds, are used to register an issuer under
Section 12(g) of the Act. Form 8-A is used to change
the section under which an issuer is registered.