Form ARS Filings

What is SEC Form ARS?

SEC Form ARS is an annual report to security holders submitted to the Securities and Exchange Commission (SEC) for its information under the proxy and information statement rules. It is typically furnished when a company distributes a “glossy” annual report to shareholders in connection with the solicitation of proxies or the delivery of an information statement under Exchange Act Rule 14a-3(c).

Form ARS is used to ensure that shareholders and regulators have access to the same annual report materials that accompany annual meeting communications, even when the company’s annual report is not filed as part of a Form 10-K. Researchers can use SEC filing search tools to review ARS submissions alongside an issuer’s broader filing history.

Form ARS is generally submitted as a PDF on EDGAR and is due based on when the annual report is first sent or given to security holders. Companies may also submit an amended ARS if needed to correct or replace the version previously furnished, and these materials can be reviewed in context with other shareholder communications.

Key elements typically found in SEC Form ARS include:

• Name of the issuer and identifying information
• Period covered by the annual report
• Annual report document submitted in PDF format
• Timing context for when the annual report was first sent to security holders
• Submission type identification (ARS) and EDGAR acceptance details
• If applicable, an amended submission (ARS/A) to correct or replace prior materials

The shareholder-facing annual report submitted as ARS can be reviewed alongside Form 10-K, which serves as the company’s formal annual report filed under the Exchange Act and contains required financial and business disclosures.

SEC Form ARS Filing Deadlines

SEC Form ARS does not follow a single calendar deadline like periodic reports. Instead, timing is driven by when the annual report is first sent or given to security holders in connection with annual meeting communications, and companies should ensure the submission aligns with applicable proxy and information statement timing requirements.

Because ARS materials are frequently distributed in connection with annual shareholder meetings, researchers may also review Form DEF 14A, which contains definitive proxy statement information regarding matters submitted to shareholders for a vote.

Investors comparing annual reporting practices across issuers can also use the SEC filers database to identify companies and review their broader filing histories.

Key Things to Know About Form ARS Filing Rules

• Submission Is Event-Driven: Form ARS is furnished based on the timing of annual report distribution to security holders rather than a fixed reporting deadline.
• Furnished for Information Only: The annual report submitted as ARS is provided to the SEC for its information and is not treated as a periodic report filing.
• EDGAR PDF Submission Format: ARS submissions are typically made in PDF format as the shareholder-facing version of the annual report that was distributed.
• Often Tied to Annual Meeting Materials: Companies generally submit ARS in connection with proxy or information statement delivery for an annual meeting.
• Amendments May Be Filed When Necessary: If the distributed annual report needs correction or replacement, Form ARS/A may be used to update the previously furnished materials.

For broader research into annual disclosure activity, investors and compliance teams can review SEC Annual Reports to compare Form ARS with other annual reporting forms and shareholder-facing disclosures.