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17 CFR 240.13a-1

§ 240.13a-1 Requirements of annual reports.

United States · 17 CFR — Commodity and Securities Exchanges · Status: effective

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17 CFR 240.13a-1, § 240.13a-1 Requirements of annual reports, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/69059
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Every issuer having securities registered pursuant to section 12 of the Act (15 U.S.C. 78l) shall file an annual report on the appropriate form authorized or prescribed therefor for each fiscal year after the last full fiscal year for which financial statements were filed in its registration statement. Annual reports shall be filed within the period specified in the appropriate form.

Legislative history

This is a federal regulation, adopted through agency rulemaking under the Administrative Procedure Act — not enacted by a recorded vote of Congress.