SEC Filing Deadlines Based on a December 31, 2022 Fiscal Year End
| FORM TYPE | LARGE ACCELERATED FILERS | ACCELERATED FILERS | NON-ACCELERATED FILERS |
|---|---|---|---|
| Form 10-K (Period ended Dec. 31, 2022) | Wednesday, March 1 (60 days from year end) | Thursday, March 16 (75 days from year end) | Friday, March 31 (90 days from year end) |
| Form NT 10-K (Form 12b-25) (1 day after filing due date) | Thursday, March 2 | Friday, March 17 | Monday, April 3 |
| Form 10-K (with 15 day extension) | Thursday, March 16 | Friday, March 31 | Monday, April 17 |
| Form 20-F (Foreign Private Issuers) | Monday, May 1 (4 months from year end) | Monday, May 1 (4 months from year end) | Monday, May 1 (4 months from year end) |
| Form NT 20-F (1 day after filing due date) | Tuesday, May 2 | Tuesday, May 2 | Tuesday, May 2 |
| Form 20-F (with 15 day extension) | Tuesday, May 16 | Tuesday, May 16 | Tuesday, May 16 |
| Form 10-Q (Period ended March 31, 2023) | Wednesday, May 10 (40 days from quarter end) | Wednesday, May 10 (40 days from quarter end) | Monday, May 15 (45 days from quarter end) |
| Form NT 10-Q (Form 12b-25) (1 day after filing due date) | Thursday, May 11 | Thursday, May 11 | Tuesday, May 16 |
| Form 10-Q (with 5 day extension) | Monday, May 15 | Monday, May 15 | Monday, May 22 |
| Form 10-Q (Period ended June 30, 2023) | Wednesday, August 9 (40 days from quarter end) | Wednesday, August 9 (40 days from quarter end) | Monday, August 14 (45 days from quarter end) |
| Form NT 10-Q (Form 12b-25) (1 day after filing due date) | Thursday, August 10 | Thursday, August 10 | Tuesday, August 15 |
| Form 10-Q (with 5 day extension) | Monday, August 14 | Monday, August 14 | Monday, August 21 |
| Form 10-Q (Period ended Sept. 30, 2023) | Thursday, November 9 (40 days from quarter end) | Thursday, November 9 (40 days from quarter end) | Tuesday, November 14 (45 days from quarter end) |
| Form NT 10-Q (Form 12b-25) (1 day after filing due date) | Monday, November 13 | Monday, November 13 | Wednesday, November 15 |
| Form 10-Q (with 5 day extension) | Tuesday, November 14 | Tuesday, November 14 | Monday, November 20 |
Investment Manager Deadlines
45 Days After Calendar Year End and
45 Days After Each of the First Three Calendar Quarters End
| FORM TYPE | DUE DATE |
|---|---|
| Form 13F-HR | Tuesday, February 14 |
| Form 13F-HR | Monday, May 15 |
| Form 13F-HR | Monday, August 14 |
| Form 13F-HR | Tuesday, November 14 |
Larger Trader Registration Deadlines
| FORM TYPE | DUE DATE |
|---|---|
| Form 13H* | Tuesday, February 14 |
The SEC is Closed for the Following Holidays
| HOLIDAY | DATE |
|---|---|
| New Year’s Day (Observed) | Monday, January 2 |
| Martin Luther King, Jr. | Monday, January 16 |
| Washington's Birthday | Monday, February 20 |
| Memorial Day | Monday, May 29 |
| Juneteenth (Observed) | Monday, June 19 |
| Independence Day (Observed) | Tuesday, July 4 |
| Labor Day | Monday, September 4 |
| Columbus Day | Monday, October 9 |
| Veteran's Day | Friday, November 10 |
| Thanksgiving Day | Thursday, November 23 |
| Christmas Day | Monday, December 25 |
| New Year’s Day (2024) | Monday, January 1 |
Other Form Types and Due Dates
| FORM TYPE | DUE DATES |
|---|---|
| Form 3 | 10 days after the individual becomes a reporting person |
| Form 4 | 2 business days after the transaction date |
| Form 5 | 45 days after Issuer’s fiscal year end |
| Form 8-K | 4 business days after the Date of Earliest Event Recorded |
| Schedule 13D | 10 days after the acquisition of more than 5% beneficial ownership; amendments are due promptly after material changes |
| Schedule 13G | 45 days after fiscal year end |
| N-CEN (formerly N-SAR) | All registered investment companies, other than face-amount certificate companies – 75 days after fiscal year end. Unit investment trusts – 75 days after calendar year end |
| N-CSR | Due to be printed and mailed 60 days following the end of each half year by investment companies. EDGAR filing is due 10 days after the mailing date |
| N-PORT (formerly N-Q) | All registered management investment companies or an exchange-traded fund organized as a unit investment trust (other than a money market fund or a small business investment company) – 30 days after the end of each month |
| N-PX | All registered management investment companies (other than small business investment companies registered on Form N-5) – No later than August 31st of each year for the most recent twelve month period ended June 30th |
*Amendments to Form 13H
*Amendments to Form 13H must be filed promptly following the end of a calendar quarter in the event that any of the information contained in a Form 13H filing becomes inaccurate for any reason. For example, a name change, business address or organization type change.
For Additional Information
Please contact us directly at (954) 461-5769 or email us directly at info@borerfinancial.com
PLEASE SEE THE SEC FILING FORMS SECTION OF OUR WEBSITE FOR A COMPLETE LIST OF DOWNLOADABLE FORMS.
*Amendments to Form 13H must be filed promptly following the end of a calendar quarter in the event that any of the information contained in a Form 13H filing becomes inaccurate for any reason. For example, a name change, business address or organization type change.
SEC Hours of EDGAR Operations
For submitting filings – Monday through Friday, 6:00AM – 10:00PM ET, excluding federal holidays.
Filings submitted after 5:30PM ET will receive the next business day as its filing date.
Section 16 filings can be submitted up until 10:00PM ET to receive the same filing date.
If a filing due date falls on a weekend or a federal holiday, the filing is due on the next business day.