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Form 1-SA/A Filings

SEC Form 1-SA/A is an amendment to the semiannual report under Regulation A. It updates or corrects mid-year disclosures previously reported by issuers to ensure transparency and compliance with SEC standards.

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What is the Form 1-SA/A?

Form 1-SA/A is used to revise previously filed semiannual reports under Regulation A. These amendments help ensure that mid-year financial and operational data remain accurate and align with the transparency goals of Regulation A filings. Related filings include Form 1-K, which is the annual report counterpart for Regulation A issuers.

What’s Included in Form 1-SA/A?

The filing includes corrections or updates to information originally disclosed in Form 1-SA. Issuers typically submit Form 1-SA/A to clarify figures, adjust previous errors, or reflect material changes. These updates fall under the broader scope of amended SEC filings, such as Form 1-U, which is used to announce significant changes between periodic reports.

SEC Form 1-SA/A Filing Conditions

Form 1-SA/A is filed when a previously submitted Form 1-SA requires changes due to material inaccuracies or updated financial results. The amendment is filed in compliance with Regulation A standards.

SectionDetails
Filing BasisRegulation A – Tier 2 Issuers Only
Filing FrequencyAs needed, based on amendments
Filing DeadlineMust be filed promptly after discovering errors or updates
Amendment TriggerMaterial inaccuracies or updates
SEC ReviewSubject to SEC comment or inquiry

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

  • Filed only to revise or correct an existing Form 1-SA
  • Applicable exclusively to Tier 2 Regulation A offerings
  • Not a substitute for the annual report
  • Must clearly identify all revised sections
  • Tied directly to the original filing for SEC tracking

Form 1-SA/A is used when previously filed semiannual reports require revisions. These amendments maintain transparency and ensure the accuracy of financial and operational data shared with investors.

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