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Form SP 15D2/A Filings

SEC Form SP 15D2/A is an amended special financial report filed under Rule 15d-2 of the Securities Exchange Act of 1934. It is used when a registrant needs to amend a previously filed Form SP 15D2 special financial report that furnished certified financial statements required after the effectiveness of a Securities Act registration statement.

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What Is SEC Form SP 15D2/A?

SEC Form SP 15D2/A is an amendment to a special financial report filed under Rule 15d-2. It is used when a company needs to revise or correct a previously filed Form SP 15D2 that supplied certified financial statements for the last full fiscal year or other required period after a registration statement became effective. You can also review related annual report filings when comparing reporting histories across issuers.

Key elements typically found in SEC Form SP 15D2/A include:

  • Name of the registrant and Commission file number
  • Amendment to a previously filed special financial report under Rule 15d-2
  • Certified financial statements for the applicable fiscal year or period
  • Explanation of the revisions, corrections, or restatements being made
  • Signatures of authorized officers of the registrant

Form SP 15D2/A Filing Deadlines

Filing Stage Timeline Details
Trigger for Filing As needed Filed when a registrant amends a previously submitted Form SP 15D2
Amendment Filing Not applicable No separate fixed deadline is specified for the amendment itself
Underlying Rule 15d-2 Report Within 90 days after the effective date of the registration statement The original special financial report is required when the registration statement did not include the required certified financial statements
Filing Method Upon amendment Filed electronically with the SEC under submission type SP 15D2/A

Key Things to Know About Form SP 15D2/A Filing Rules

  • Amendment to Prior Filing: Form SP 15D2/A is used only to amend a previously filed Form SP 15D2 special financial report.
  • Rule 15d-2 Requirement: The underlying special financial report is required when a Securities Act registration statement becomes effective without certified financial statements for the registrant’s last full fiscal year or other required period.
  • No Separate Fixed Amendment Deadline: Unlike the original Rule 15d-2 report, the amendment is generally filed on an as-needed basis to correct or update the prior filing.
  • Filed Under the Appropriate Annual Report Cover: Rule 15d-2 provides that the special financial report is filed under the cover of the facing sheet of the form appropriate for annual reports of the registrant.
  • Used for Corrections or Restatements: Registrants may use Form SP 15D2/A to revise disclosures, restate financial statement presentation, or correct information included in the original special financial report.

To monitor amended special financial reports, post-effective reporting obligations, and related disclosure updates, our platform helps you search SEC filings and work with structured EDGAR data API access across filing types.

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