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Saturday, February 22, 2020 12:48:13 PM
"In addition to filing annual reports on Form 10-K and quarterly reports on Form 10-Q, public companies must report certain material corporate events on a more current basis. Form 8-K is the “current report” companies must file with the SEC to announce major events that shareholders should know about."
https://www.sec.gov/fast-answers/answersform8khtm.html
The "major events" companies "must file" include
Dismissal or resignation of registrant's certifying account
Engagement of a new certifying accountant
Departure of officers
Appointment of officers
8ks must be filed within 4 days of the above events
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