Glossary
Item 5.02
Also: Item 5.02 of Form 8-K
Item 5.02 of Form 8-K is headed "Departure of Directors or Certain Officers; Election of Directors; Appointment of Certain Officers; Compensatory Arrangements of Certain Officers." It is where a company reports a change in its principal executive officer, president, principal financial officer, principal accounting officer or principal operating officer, and changes among its directors. Paragraph (b) covers an officer who retires, resigns or is terminated; paragraph (c) covers a newly appointed officer; other paragraphs cover directors and compensation arrangements. CFO Tribune's filings desk keeps an 8-K only if it contains an Item 5.02 section, and then reads whether the change concerns the principal financial officer.
Primary sources
- 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
- First-time CFOs: what the filings say and do not say
- How to read a CFO departure filing, line by line
- How to track CFO changes: the record, the data, RSS and the roster
- 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