Sunday, October 14, 2012 11:56:28 AM
It has to cover all years with audited financials, but they can all be contained in one report.
Information Required
The SEC makes clear that it will not waive the requirement to file past due Form 10-K and 10-Q reports. Instead, it will accept one comprehensive Form 10-K covering multiple fiscal years and quarters if the filing includes all of the following:
- audited historical financial statements for each of the missing years;
- unaudited summarized financial information consistent with Item 302 of Regulation S-K for each of the first three fiscal quarters (and the prior comparable period) for quarters ended before the most recent fiscal year’s audited financial statements;
- Management’s Discussion and Analysis of Financial Condition and Results of Operations based on all the annual and quarterly financial information provided in the filing; and
- all material information that would have been available and disclosed in the company’s delinquent periodic reports had they been timely filed (such as any acquisitions or changes in management during the periods in which no reports were filed).
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