---
title: "Count the time to file the annual report and the quarterly reports"
url: "https://ailawframework.com/practice/capital-markets-and-securities-ecm-dcm-and-disclosure/count-the-time-to-lodge-the-annual-and-half-year-reports/united-states"
type: "task_jurisdiction_version"
site: "AI Law Framework"
id: "A4-MO20261022-12-US"
practice_area: "Capital Markets & Securities — ECM/DCM and Disclosure"
tier: "yellow"
lawyer_review: "required"
jurisdictions: ["US"]
last_reviewed: "2026-10-22"
---

# Count the time to file the annual report and the quarterly reports

> After the lawyer names the filer category under Rule 12b-2, the tool calculates 60, 75, or 90 days after fiscal year end for Form 10-K, and 40 or 45 days after the end of each of the first three fiscal quarters for…

Canonical page: https://ailawframework.com/practice/capital-markets-and-securities-ecm-dcm-and-disclosure/count-the-time-to-lodge-the-annual-and-half-year-reports/united-states  
Last reviewed: 2026-10-22

Site index for agents: https://ailawframework.com/llms.txt

## Key facts

| Fact | Value |
| --- | --- |
| Practice area | [Capital Markets & Securities — ECM/DCM and Disclosure](https://ailawframework.com/practice/capital-markets-and-securities-ecm-dcm-and-disclosure.md) |
| Human involvement | Yellow: Lawyer and AI draft together |
| How AI is used | After the lawyer names the filer category under Rule 12b-2, the tool calculates 60, 75, or 90 days after fiscal year end for Form 10-K, and 40 or 45 days after the end of each of the first three fiscal quarters for Form 10-Q. It leaves the category blank until the lawyer names it. It records that Form 10-Q does not require a report for the fourth quarter. |
| What the lawyer must review | Form 10-K and Form 10-Q. Form 10-K General Instruction A(2) requires the annual report within 60 days after the end of the fiscal year for large accelerated filers, within 75 days for accelerated filers, and within 90 days for all other registrants. Those categories are defined in 17 CFR § 240.12b-2. The form prints a parenthetical of 75 days for large accelerated filers for fiscal years ending before 15 December 2006. Instruction A(4) says that, notwithstanding paragraphs (2) and (3), schedules required by Article 12 of Regulation S-X may be filed as an amendment not later than 30 days after the applicable due date. General Instruction G(3) says the information required by Part III may be incorporated by reference from the definitive proxy statement or definitive information statement involving the election of directors if that statement is filed not later than 120 days after the end of the fiscal year. If it is not filed in that period, the Part III information is filed as part of the Form 10-K, or as an amendment, not later than the end of the 120-day period. Form 10-Q General Instruction A.1 requires the quarterly report within 40 days after quarter end for large accelerated filers and accelerated filers and within 45 days for all other registrants, for each of the first three fiscal quarters, and no report for the fourth quarter. The lawyer names the category. Rule 12b-2 was not opened. |
| Written for | United States |
| Applies to | [Count the time to lodge the annual and half-year reports](https://ailawframework.com/practice/capital-markets-and-securities-ecm-dcm-and-disclosure/count-the-time-to-lodge-the-annual-and-half-year-reports.md) |

## Checking plan

- What the AI does: After the lawyer names the filer category under Rule 12b-2, the tool calculates 60, 75, or 90 days after fiscal year end for Form 10-K, and 40 or 45 days after the end of each of the first three fiscal quarters for Form 10-Q. It leaves the category blank until the lawyer names it. It records that Form 10-Q does not require a report for the fourth quarter.
- Basis: Checked against the linked sources on 22 October 2026. Confirm the current instrument before reliance.

## Notes

- The quarterly report is Form 10-Q. The report for the second fiscal quarter uses the same 40-day or 45-day period as the other quarters. No Form 10-Q is required for the fourth quarter.
- The parenthetical 75 days for fiscal years ending before 15 December 2006 is printed as a past period. The current large-accelerated period printed in Instruction A(2)(a) is 60 days.
- The 30-day option covers Article 12 schedules. The 120-day period covers Part III incorporation. Neither is a general extension of the whole report. Rule 12b-2 was not opened.

## Sources

- [SEC Form 10-K, General Instruction A and Part III incorporation](https://www.sec.gov/files/form10-k.pdf) (checked 2026-10-22)
- [SEC Form 10-Q, General Instruction A](https://www.sec.gov/files/form10-q.pdf) (checked 2026-10-22)

*Practice guidance for planning and review. Confirm current primary sources and the requirements of the actual matter. This is general information, not legal advice.*