A public company's 10-K is due 60, 75 or 90 days after its fiscal year ends, by filer status, its 10-Q filings 40 or 45 days after each of the first three quarters, and a Form 8-K four business days after the event it reports. For a calendar-year company closing fiscal 2026 on December 31, that puts the 10-K at Monday, March 1, 2027 for a large accelerated filer, Tuesday, March 16 for an accelerated filer and Wednesday, March 31 for everyone else, with the proxy statement that supplies Part III due by Friday, April 30.

Those dates are computed here from the forms' own instructions, with the weekend and holiday rule applied, and set beside the dates the 831 companies on the CFO Tribune roster actually filed. The filer categories themselves, and the tests that decide them, are in the record's guide to filer status.

The deadline rules in one table

Each periodic report has its own clock, set in the General Instructions of its form. The filer category is the one Exchange Act Rule 12b-2 defines, decided once a year at fiscal year end.

ReportLarge accelerated filerAccelerated filerAll other registrantsWhere the rule is
Form 10-K60 days after fiscal year end75 days90 daysForm 10-K, General Instruction A(2)
Form 10-Q40 days after quarter end40 days45 daysForm 10-Q, General Instruction A.1
Part III by proxy120 days after fiscal year end120 days120 daysForm 10-K, General Instruction G(3)
Form 8-K4 business days after the event4 business days4 business daysForm 8-K, General Instruction B.1
Late notice, Form 12b-251 business day after the due datesamesameRule 12b-25(a)

Form 10-Q is filed for the first three fiscal quarters only. The instruction says "no report need be filed for the fourth quarter of any fiscal year," because the 10-K covers it.

The proxy row works differently from the others. General Instruction G(3) lets the Part III items of the 10-K (Items 10 to 14: directors and officers, executive compensation, ownership, relationships and the principal accountant's fees) be incorporated by reference from the definitive proxy statement, if that statement is filed "not later than 120 days after the end of the fiscal year covered by the Form 10-K." If it is not, the Part III items "must be filed as part of the Form 10-K, or as an amendment to the Form 10-K, not later than the end of the 120-day period." The 120th day is a deadline for the Part III information, not for the annual meeting.

The 8-K row is one line here on purpose. How the four business days run, and how an amended 8-K adds its own, is the subject of the record's guide to four business days and the amended 8-K, and the glossary entry has the definition.

How the days are counted

The 10-K, 10-Q and proxy deadlines are calendar days. Day 1 is the day after the period ends. Sixty days after December 31, 2026 is Monday, March 1, 2027; in 2026, sixty days after December 31, 2025 was Sunday, March 1.

That is where Exchange Act Rule 0-3(a) comes in. It says that if "the last day on which papers can be accepted as timely filed falls on a Saturday, Sunday or holiday, such papers may be filed on the first business day following." A due date on a Sunday becomes the Monday; a due date on a Saturday before a Monday holiday becomes the Tuesday. The record applies the same roll to every computed date below, and to the 12b-25 extension dates.

Rule 0-3 does not list the holidays. The calendar here uses the legal public holidays of 5 U.S.C. 6103(a), from New Year's Day to Christmas Day, eleven in all. When a fixed-date holiday falls on a Saturday it is observed on the Friday before, and on a Sunday the Monday after. In 2027 that moves Juneteenth to Friday, June 18, Independence Day to Monday, July 5, and Christmas Day to Friday, December 24.

The 8-K counts business days, not calendar days, and starts from the event. Form 8-K's instruction covers an event on a day the Commission is closed:

Figure 1: annotated excerpt

“If the event occurs on a Saturday, Sunday or holiday1 on which the Commission is not open for business, then the four business day period2 shall begin to run on, and include3, the first business day thereafter.”
  1. 1The same three kinds of day Rule 0-3(a) names for periodic reports.
  2. 2Business days: Thanksgiving Day and Christmas Day push the date out a day each.
  3. 3The first business day after a weekend event is day one of the four, so a Saturday event is due on Thursday.
Verbatim, from sec.gov.

Two cases from this season show the holidays at work. An event on Wednesday, November 25, 2026 has Thanksgiving the next day, so its 8-K is due Wednesday, December 2. An event on Wednesday, December 23 loses Christmas Day and is due Wednesday, December 30.

The calendar for fiscal years ending September 2026 to January 2027

These are the computed 10-K due dates for the fiscal year ends of the coming filing season, with the weekend and holiday roll already applied. The September and October year ends are being filed now; December 31 is the year end of 615 of the 831 roster companies.

Fiscal year endLarge accelerated (60 days)Accelerated (75 days)All others (90 days)Proxy for Part III (120 days)
September 30, 2026Mon, Nov 30, 2026Mon, Dec 14, 2026Tue, Dec 29, 2026Thu, Jan 28, 2027
October 31, 2026Wed, Dec 30, 2026Thu, Jan 14, 2027Fri, Jan 29, 2027Mon, Mar 1, 2027
November 30, 2026Fri, Jan 29, 2027Tue, Feb 16, 2027Mon, Mar 1, 2027Tue, Mar 30, 2027
December 31, 2026Mon, Mar 1, 2027Tue, Mar 16, 2027Wed, Mar 31, 2027Fri, Apr 30, 2027
January 31, 2027Thu, Apr 1, 2027Fri, Apr 16, 2027Mon, May 3, 2027Tue, Jun 1, 2027

Several rows move. Sixty days after September 30, 2026 is Sunday, November 29, so a large accelerated filer has until Monday, November 30. For a November 30 year end, day 75 is Saturday, February 13, 2027, and the Monday after is Washington's Birthday, so the date is Tuesday, February 16. For a January 31 year end, day 90 is Saturday, May 1, and day 120 is Monday, May 31, Memorial Day, so the proxy date is Tuesday, June 1.

The 10-Q calendar for the same months:

Quarter endLarge accelerated and accelerated (40 days)All others (45 days)
September 30, 2026Mon, Nov 9, 2026Mon, Nov 16, 2026
October 31, 2026Thu, Dec 10, 2026Tue, Dec 15, 2026
November 30, 2026Mon, Jan 11, 2027Thu, Jan 14, 2027
December 31, 2026Tue, Feb 9, 2027Tue, Feb 16, 2027
January 31, 2027Fri, Mar 12, 2027Wed, Mar 17, 2027
March 31, 2027Mon, May 10, 2027Mon, May 17, 2027

The December 31 row applies to companies whose fiscal year does not end in December, for which the calendar quarter ending December 31 is an interim quarter. A calendar-year company files a 10-K for that period instead.

Figure 2

One reporting cycle for a calendar-year large accelerated filer, fiscal 2026

  1. Thursday, December 31, 2026

    Fiscal year end

    Day 0 for the 10-K and the 120-day Part III window.

  2. Any event, all year

    Form 8-K

    Within four business days of the event, including a CFO appointment or departure under Item 5.02.

  3. Monday, March 1, 2027

    Form 10-K

    Day 60 for a large accelerated filer. Accelerated filers: Tuesday, March 16, 2027. All others: Wednesday, March 31, 2027.

  4. Friday, April 30, 2027

    Proxy statement, for Part III

    The 120th day: the last day a definitive proxy can supply the 10-K's Part III by reference.

  5. Monday, May 10, 2027

    First-quarter 10-Q

    Day 40 after March 31, 2027 for large accelerated and accelerated filers; day 45, Monday, May 17, 2027, for all others.

The due dates computed for a fiscal year ending December 31, 2026, with Rule 0-3(a) applied. Part III can come from the proxy statement only if the proxy is filed by the 120th day; otherwise it goes in the 10-K or a 10-K/A by that day. Source: Form 10-K General Instructions A(2) and G(3); Form 10-Q General Instruction A.1; Form 8-K General Instruction B.1; Exchange Act Rule 0-3(a); 5 U.S.C. 6103(a).

How roster companies filed against their deadlines

The roster's own filings show how close to these dates companies actually run. For each roster company the record read its EDGAR submissions file once on November 12, 2026: the filer category EDGAR reports, the period and filing date of the 10-K the roster seat cites, every original 10-Q filed in 2026, the first DEF 14A filed after the 10-K's fiscal year end, and any 10-K/A. EDGAR reports a category for 768 of the 831 companies: 589 large accelerated filers, 46 accelerated filers and 133 non-accelerated filers. For 763 of them the record has both dates of the 10-K.

Figure 3

743 of 763 roster 10-Ks were filed by their computed due date

743 of 763 roster 10-Ks were filed by their computed due date. Roster 10-Ks: On the due date: Large accelerated 16, Accelerated 2, Non-accelerated 19; 1 to 7 days before: Large accelerated 194, Accelerated 10, Non-accelerated 28; 8 to 14 days before: Large accelerated 156, Accelerated 12, Non-accelerated 11; 15 to 30 days before: Large accelerated 202, Accelerated 16, Non-accelerated 41; More than 30 days before: Large accelerated 19, Accelerated 3, Non-accelerated 14; After, within the extension: Large accelerated 0, Accelerated 2, Non-accelerated 10; After the extension: Large accelerated 1, Accelerated 1, Non-accelerated 6.Large acceleratedAcceleratedNon-acceleratedOn the due date371 to 7 days before2328 to 14 days before17915 to 30 days before259More than 30 days before36After, within the extension12After the extension8Roster 10-Ks
Roster 10-Ks by when each was filed against its due date: the period of report plus 60, 75 or 90 days by the company's filer category, rolled to the next business day under Rule 0-3(a). The extension is the 15 calendar days Rule 12b-25 allows; the counts do not read whether a notice was filed. Source: CFO Tribune roster record (verified 10-K signature seats): the 10-K each seat cites; period, filing date and category from the EDGAR submissions JSON (data.sec.gov), read once per company; due dates computed from Form 10-K General Instruction A(2), Form 10-Q General Instruction A.1, Exchange Act Rule 0-3(a), 5 U.S.C. 6103(a). As of November 12, 2026.

Of those 763 10-Ks, 743 were filed by the due date computed for the company's category.

  • Large accelerated filers, 588 10-Ks: 587 by the due date. The median filing came 50 days after year end, 12 days before the due date. 194 came one to seven days before the due date and 16 on the due date itself. The weekend and holiday roll moved the due date for 473 of them, 424 of those calendar-year companies whose day 60 was Sunday, March 1, 2026, and 14 used the extra day.
  • Accelerated filers, 46 10-Ks: 43 by the due date, at a median of 62 days. Two more came within the 15-day extension window, and one after it.
  • Non-accelerated filers, 129 10-Ks: 113 by the due date, at a median of 82 days, 8 days before day 90. Nineteen filed on the due date. Of the 16 after it, 10 came within the 15-day window and 6 after.

A filing after the due date is not by that fact a late filing. The category is the one EDGAR reports today, which can differ from the box the company checked for the year in question, and the counts do not read whether a company filed a Form 12b-25 notice. For those reasons the record does not name the companies on the right of the chart.

The 10-Q season

The roster companies filed 2,166 original 10-Qs in 2026 for quarters ending October 2025 or later, from 767 companies. Quarters ending in March, June and September 2026 account for 638, 618 and 560 of them. Of the 2,166, 2,135 were filed by the computed due date.

Figure 4

Most roster 10-Qs land in the last week before day 40 or day 45

Most roster 10-Qs land in the last week before day 40 or day 45. 10-Q filings: On the due date: Large accelerated 62, Accelerated 32, Non-accelerated 47; 1 to 7 days before: Large accelerated 789, Accelerated 81, Non-accelerated 165; 8 to 14 days before: Large accelerated 621, Accelerated 12, Non-accelerated 80; 15 to 30 days before: Large accelerated 238, Accelerated 0, Non-accelerated 4; More than 30 days before: Large accelerated 4, Accelerated 0, Non-accelerated 0; After, within the extension: Large accelerated 1, Accelerated 3, Non-accelerated 18; After the extension: Large accelerated 0, Accelerated 1, Non-accelerated 8.Large acceleratedAcceleratedNon-acceleratedOn the due date1411 to 7 days before10358 to 14 days before71315 to 30 days before242More than 30 days before4After, within the extension22After the extension910-Q filings
The 2,166 original 10-Qs roster companies filed in 2026 for quarters ending October 2025 or later, by when each was filed against its due date: 40 days for large accelerated and accelerated filers, 45 for all others, rolled under Rule 0-3(a). The extension is Rule 12b-25's five calendar days. Source: CFO Tribune roster record (verified 10-K signature seats): original 10-Q filings of roster companies filed in 2026 for quarters ending October 2025 or later; period, filing date and category from the EDGAR submissions JSON (data.sec.gov), read once per company; due dates computed from Form 10-K General Instruction A(2), Form 10-Q General Instruction A.1, Exchange Act Rule 0-3(a), 5 U.S.C. 6103(a). As of November 12, 2026.

The 10-Q clock is tighter, and the filings bunch harder against it. Among large accelerated filers, 851 of 1,715 10-Qs came in the last seven days before day 40 or on it, and the median came 32 days after quarter end; 1,714 were filed by the due date. Accelerated filers filed a median 37 days after quarter end, with 113 of their 129 10-Qs in the final week and 125 by the due date. Non-accelerated filers, on 45 days, filed at a median of 42 days; 296 of 322 were filed by the due date, 18 more within Rule 12b-25's five-day window, and 8 after it.

The category used for each 10-Q is the one EDGAR reports now, applied to every quarter of 2026. A company that changed category at its last fiscal year end would be measured against the wrong clock for part of the year.

Proxy statements and the 120th day

Most companies with an annual meeting use the proxy route for Part III. For the 763 companies with a dated 10-K, the record looked for the first DEF 14A filed after the 10-K's fiscal year end.

Figure 5

667 of 763 roster companies filed a definitive proxy within 120 days of year end

667 of 763 roster companies filed a definitive proxy within 120 days of year end. Roster companies: Within 90 days: Large accelerated 282, Accelerated 15, Non-accelerated 7; 91 to 120 days: Large accelerated 283, Accelerated 24, Non-accelerated 56; After day 120: Large accelerated 7, Accelerated 2, Non-accelerated 28; No DEF 14A found: Large accelerated 16, Accelerated 5, Non-accelerated 38.Large acceleratedAcceleratedNon-acceleratedWithin 90 days30491 to 120 days363After day 12037No DEF 14A found59Roster companies
Roster companies by the days from the fiscal year end of the 10-K their seat cites to the first DEF 14A filed after it. Day 120 is the last day a proxy statement can supply the 10-K's Part III under General Instruction G(3), rolled under Rule 0-3(a). Source: CFO Tribune roster record (verified 10-K signature seats): the first DEF 14A filed after the fiscal year end of the 10-K each seat cites, from the EDGAR submissions JSON (data.sec.gov), read once per company; the 120th day computed from Form 10-K General Instruction G(3) and Rule 0-3(a). As of November 12, 2026.

Of the 763, 304 filed a definitive proxy within 90 days of year end and 363 more between day 91 and day 120, so 667 met the 120-day window. The median was 93 days. Large accelerated filers split almost evenly, 282 within 90 days and 283 from day 91 to day 120, with 7 after day 120 and 16 with no DEF 14A found. Non-accelerated filers ran later: a median of 117 days, 28 after day 120 and 38 with no DEF 14A in the submissions file.

A proxy after day 120, or none, does not mean Part III is missing. The instruction gives the alternative: the items go in the 10-K itself or in a 10-K/A by day 120. Of the 37 companies whose proxy came after day 120, 15 filed a 10-K/A by that day, and of the 59 with no DEF 14A found, 9 did. The rest may carry Part III in the original 10-K, which this count does not read, or may not hold a meeting that needs a proxy.

Late filings: Form 12b-25 and its extension

Rule 12b-25 is the one formal way to file a periodic report late and still have it treated as timely. A registrant that cannot file on time files a Form 12b-25 "no later than one business day after the due date," stating the reasons "in reasonable detail." If it says the report will follow within the extension and then files it in that window, the report is deemed filed on time. The extension is "no later than the fifteenth calendar day following the prescribed due date" for a 10-K, and "no later than the fifth calendar day" for a 10-Q.

For a December 31, 2026 year end, that makes the notice due Tuesday, March 2, 2027 and the extended 10-K due Tuesday, March 16 for a large accelerated filer; Wednesday, March 17 and Wednesday, March 31 for an accelerated filer; and Thursday, April 1 and Thursday, April 15 for all others. The record will count roster companies' Form 12b-25 notices, and whether the CFO seat changed around them, in a later study in this series.

Where CFO changes fit: the four-business-day clock

A CFO appointment or departure is reported under Item 5.02 of Form 8-K, on the same four-business-day clock as most other items, and it does not wait for the periodic calendar. The record's filing calendar study counts the Item 5.02 filings it holds by month and by weekday of filing. A change that lands in the weeks before a 10-K due date can change who signs that report as principal financial officer.

Method and update schedule

How the figures were made:

  • The rules. Form 10-K General Instructions A(2) and G(3), Form 10-Q General Instruction A.1 and Form 8-K General Instruction B.1, read from the forms on sec.gov; Rules 0-3(a), 12b-2 and 12b-25 from the 2025 edition of Title 17 on govinfo.gov. These texts should be checked against the current forms and the eCFR before relying on them for a filing.
  • Due dates. Period end plus 60, 75, 90, 40, 45 or 120 calendar days, moved forward to the next business day when the day is a Saturday, Sunday or holiday. Holidays are the eleven legal public holidays of 5 U.S.C. 6103(a), a Saturday holiday observed on the Friday before and a Sunday holiday on the Monday after.
  • The roster. The record's 831 verified roster seats at November 12, 2026, each tied to a 10-K by the sec.gov link in its source. The roster holds the S&P 500 seats and the companies whose CFO changes the record has reported; it is not a sample of all registrants. The coverage page lists them.
  • Filing dates. Each company's EDGAR submissions file, read once on November 12, 2026 through the site's EDGAR client at no more than four requests a second. Original 10-Qs only; amendments are left out of the 10-Q count.
  • What is not counted. Form 12b-25 notices, the box each company checked on its cover, and whether the original 10-K carries Part III.
  • Rule changes. A proposed rule titled Semiannual Reporting was published in the Federal Register on May 7, 2026. This calendar follows the instructions in force when it was computed and changes only when a final rule does.
  • Recomputing and updates. scripts/articles/sec-filing-deadlines-10-k-10-q-8-k-proxy-by-filer-status.mjs reads EDGAR with --fetch and computes every figure, table date and the diagram from the rules above. The calendar is recomputed each season for the next five fiscal year ends.