Form 1-SA/A Filings

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.

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.