Glossary
Form 8-K
Also: 8-K · current report
Form 8-K is the current report a company files with the SEC when one of the events the form lists occurs. Rule 13a-11 requires every registrant subject to Rule 13a-1 to "file a current report on Form 8-K within the period specified in that form." General Instruction B says a report is required "upon the occurrence of any one or more of the events specified in the items" of the form and, unless an item says otherwise, "within four business days after occurrence of the event." Changes among a company's senior officers, the principal financial officer included, are reported under Item 5.02. The moves on CFO Tribune are read from these filings.
Primary sources
- eCFR, 17 CFR 240.13a-11 (current reports on Form 8-K) · read October 23, 2026
- SEC, Form 8-K: General Instruction B and Item 5.02 · read October 23, 2026
Related terms
Guides that use this term
- Form 8-K Item 5.02, explained: what a CFO change filing must say and when
- How to track CFO changes: the record, the data, RSS and the roster
- First-time CFOs: what the filings say and do not say
- How to read a CFO departure filing, line by line
- Interim CFOs: what an interim appointment means in a filing
- Internal promotion or outside hire: what the record shows
- Principal financial officer, CFO and chief accounting officer: what each title means in SEC filings
- Reading CFO succession in public filings: what the documents establish
- The four business days: how fast a company must disclose a CFO change, and what an amended 8-K is
- Who signs the 10-K, and the Sarbanes-Oxley Section 302 and Section 906 certifications