Form 1-K/A Filings

What Is SEC Form 1-K/A?

SEC Form 1-K/A is an amendment to Form 1-K, the annual report required for issuers that have completed a Tier 2 offering under Regulation A. It is used to revise, update, or correct previously filed information, ensuring the issuer’s annual disclosure remains accurate and complete for investors and regulators.

This form is typically filed when an issuer identifies an error, omission, or material change in previously reported information, such as financial statement updates, revisions to business disclosures, or corrections to narrative sections. Form 1-K/A supports transparency by allowing issuers to maintain reliable Regulation A reporting, consistent with the SEC’s reporting framework for Regulation A annual reports and amendments.

Form 1-K/A does not replace the underlying annual reporting obligation. Instead, it serves as the mechanism to amend the originally filed report. Issuers should reference the applicable SEC instructions for annual reports and amendments when preparing a Form 1-K/A, including the SEC’s Form 1-K PDF.

Key elements typically found in SEC Form 1-K/A include:

• Amended items and descriptions of changes
• Restated or updated financial statements (if applicable)
• Corrected disclosures for business, risk factors, or management discussion
• Updated exhibits or attachments (if applicable)
• Identification of the original Form 1-K being amended
• Confirmation that the amendment is filed under Regulation A

SEC Form 1-K/A Filing Deadlines

SEC Form 1-K/A is an event-driven amendment filing. Companies use it when they need to update or correct a previously filed Form 1-K, and the timing depends on when the issuer identifies the need for an amendment.

Key Things to Know About Form 1-K/A Filing Rules

• Amends a Previously Filed Annual Report: Form 1-K/A is used only to amend an existing Form 1-K filing and should clearly identify the prior report and the specific changes being made.
• Used to Correct or Update Disclosures: Issuers typically file Form 1-K/A to address errors, omissions, or updated information, including changes that affect financial statements or other required annual disclosures.
• Does Not Replace the Annual Filing Requirement: Form 1-K/A supplements the original Form 1-K but does not eliminate or restart the annual reporting obligation under Regulation A.
• Accuracy and Completeness Are Central: Amendments are expected to ensure that investors have access to accurate and complete annual information, particularly when corrections relate to material disclosures.
• Filed Through EDGAR Like Other Regulation A Reports: Form 1-K/A is filed electronically and appears in the issuer’s SEC filing history alongside other Regulation A reports and amendments.

To monitor Regulation A annual report amendments and related disclosures, our platform helps you track filings like Form 1-K, Form 1-K/A, and Form 1-U using the SEC forms list.