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In forceCapital formationLast checked 13 November 2026

Regulation A annual report (Form 1-K)

A regulatory return listed by the U.S. Securities and Exchange Commission (SEC), United States.

Form 1-K is the annual report a Tier 2 Regulation A issuer files to keep investors and the SEC supplied with current information after its offering: it updates information from Part I of Form 1-A, and covers the issuer's business for the preceding three fiscal years (or less if the issuer has existed for less time), related-party transactions, beneficial ownership, officers and directors (including some executive compensation), management's discussion and analysis, and two years of audited financial statements. Source

Official title: Form 1-K: Annual Reports and Special Financial Reports

The facts

Who files
An issuer that has completed a Tier 2 offering under Regulation A, for the fiscal year in which its offering statement was qualified and every fiscal year after, unless its reporting obligation has been suspended or terminated. Source
How often
Annually; Form 1-K is also used, as a one-off, for a special financial report when the issuer's offering statement did not already contain the audited financial statements Regulation A requires. Source
Deadline
Within 120 calendar days of the issuer's fiscal year end; a special financial report under this cover is due within 120 calendar days of the qualification date of the offering statement. Source
Format
Other. Filed electronically on EDGAR, as text/HTML document attachments; no Inline XBRL or other structured-data requirement for Form 1-K was found. Source
How it is filed
Filing routes recorded for the SEC: EDGAR (Electronic Data Gathering, Analysis, and Retrieval); Investment Adviser Registration Depository (IARD) and Private Fund Reporting Depository (PFRD); Central Registration Depository (CRD). See how firms file with the SEC.
Status
In forceThe brief for this round asked whether the correct name for the Regulation A annual report is Form 1-A or Form 1-K. Form 1-A is the Regulation A offering statement itself (filed before an offering), not the annual report; the SEC's own Forms Index and its Regulation A guidance for issuers both confirm the annual report is Form 1-K. Source
Legal basis
Group
Capital formation

Templates (0)

The library lists no templates for this return.

Form 1-K's content is described in prose by the SEC's own Regulation A guidance for issuers (see purpose), not as a numbered list of named parts, so no breakdown is given here. Source

Validation rules

No published validation rules were found for this return. No published catalogue of Form 1-K edit checks was found on sec.gov. Source

Public data

Published firm by firm. Form 1-K annual reports are filed on EDGAR and are public, like other Regulation A filings. Source

Where it is published

  • EDGAR Full Text Search

    Firm by firm · Web search; underlying JSON API at efts.sec.gov

    Full-text search of every EDGAR filing's documents and attachments since 2001, including Form 13F, the Form SBSE family, Form 1-K and the Inline XBRL-tagged periodic and current reports covered here. Source

Official documents (2)

The SEC's own files, with the size and SHA-256 fingerprint of each as downloaded on 13 November 2026, so anyone can tell whether a copy is the same version.

  • Form 1-K (reference copy)

    Template · PDF · 481.2 KB · 2 June 2025

    Reference copy only, size and hash recorded.

    SHA-256 74eac55a18cfshow in full74eac55a18cf942ce1fcc9e14318a94439367e17c7675bbc769664ead1c98970
  • Regulation A: Guidance for Issuers

    Guidance · HTML · 10 October 2024

    Division of Corporation Finance small business compliance guide; source for Form 1-K's content and the 120-day deadline, and for Form 1-A/1-K/1-SA naming.

Sources

Every page and document this return's facts were read from.

Knowing exactly what is collected, in what format and under which rules is the first step to real-time supervision. Line4 builds SupTech software for financial regulators that runs checks like these as each return arrives.

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Last checked 13 November 2026.