Form N-VPFS/A Filings

What Is SEC Form N-VPFS/A?

SEC Form N-VPFS/A is an important filing used to amend previously filed financial statements for variable contracts and registered non-variable annuities, as defined in Rule 405 of the Securities Act.

This form is typically filed when an insurer or separate account needs to correct, update, or supplement financial statements that were previously submitted on Form N-VPFS Filers. 

Form N-VPFS/A helps provide transparency by making amended financial statement information publicly available for certain insurance-related investment products. It does not function as a notice filing, but instead serves as an amendment to a previously filed financial statement submission within the broader disclosure framework for these contracts.

Key elements typically found in SEC Form N-VPFS/A include:

• Name of the insurer, separate account, or registrant
• Identification of the amended financial statements
• Reporting period covered by the financial statements
• Revised audited financial statements or related financial information
• Any updated auditor reports, consents, or supporting exhibits
• Confirmation that the filing is submitted as an amendment to Form N-VPFS

SEC Form N-VPFS/A Filing Deadlines

SEC Form N-VPFS/A does not have a separate fixed filing deadline in the same way as a periodic report. It is generally filed on an event-driven basis when previously submitted Form N-VPFS financial statements need to be corrected, updated, or supplemented.

Key Things to Know About Form N-VPFS/A Filing Rules

• Used to Amend Prior Financial Statements: Form N-VPFS/A is filed when an earlier Form N-VPFS submission needs revision, correction, or supplementation.
• Not a Standalone Notice Filing: Unlike notice-based forms, Form N-VPFS/A is used to amend financial statement content that supports variable contract and registered non-variable annuity disclosures.
• Often Connected to Registration Statement Updates: These amendments may be relevant when financial statements are incorporated by reference into registration statements or related prospectus materials.
• No Separate Fixed Filing Deadline: The amendment is generally filed as needed rather than on a standalone recurring deadline.
• May Include Revised Auditor Materials: An amended filing may include updated auditor reports, consents, or other revised financial statement materials where applicable.

To monitor amended financial statement filings for insurance-related products, our EDGAR filing alerts helps you track Track Form N‑PX, Form N‑PX‑VR, Form N‑PX‑NT, Form N‑VP, Form N‑VP/A, Form N‑VPFS, and Form N‑VPFS/A for proxy voting disclosures across general votes, machine‑readable filings, notifications, executive compensation votes, and amendments