Glossary

Item 5.02(c)

Paragraph (c) of Item 5.02 applies when a company "appoints a new principal executive officer, president, principal financial officer, principal accounting officer, principal operating officer, or person performing similar functions." It requires "the name and position of the newly appointed officer and the date of the appointment," the background Items 401(b), (d), (e) and Item 404(a) of Regulation S-K call for, and a brief description of any material plan, contract or arrangement entered into in connection with the appointment. Under the instruction to paragraph (c), a company that announces the appointment another way "may delay filing the Form 8-K" until "the day on which the registrant otherwise makes public announcement."

Primary sources

  1. SEC, Form 8-K: General Instruction B and Item 5.02 · read October 23, 2026

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