Check how an amended Exchange Act report is filed
Key facts
- Human involvement
- YellowClose supervision
- How AI is used
- The tool lists the form being amended, the next sequential amendment number, the items whose complete amended text will be included, the signature of a duly authorized representative, and whether the report required certifications under Rule 13a-14 or Rule 15d-14. It records that an electronic filer files one copy. It does not calculate a general day count for the amendment. Where the lawyer is amending only Article 12 schedules of a Form 10-K, it calculates 30 days after the report due date.
- What the lawyer must review
- 17 CFR § 240.12b-15 and Form 10-K General Instruction A(4). Rule 12b-15 requires an amendment to be filed under cover of the form amended, marked with the letter A, for example 10-K/A, and in compliance with the requirements applicable to the statement or report. The amendment sets forth the complete text of each item as amended. Amendments are numbered sequentially and filed separately for each statement or report amended. An amendment to a statement may be filed either before or after registration becomes effective. The amendment is signed on behalf of the registrant by a duly authorized representative. An amendment to a report required to include the certifications specified in Rule 13a-14(a) or Rule 15d-14(a) must include new certifications by each principal executive officer and principal financial officer. An amendment to a report required to be accompanied by the certifications specified in Rule 13a-14(b) or Rule 15d-14(b) must be accompanied by new certifications by each of those officers. An amendment to a report required to include the certifications specified in Rule 13a-14(d) or Rule 15d-14(d) must include a new certification by an individual specified in Rule 13a-14(e) or Rule 15d-14(e), as applicable. Electronic filers satisfy the copy requirement by filing one copy in electronic format. The rule refers to Rule 309 of Regulation S-T for that point. Rule 309 was not opened. Form 10-K General Instruction A(4) permits schedules required by Article 12 of Regulation S-X to be filed as an amendment not later than 30 days after the applicable due date of the report. The opened amendment rule states no general period, measured in days, for filing the amended report.
- Written for / version
- United States versionUS
Who does what
| Role | What they do |
|---|---|
| Assistance | Potential support includes assembling provisional schedules. Confirm the tool’s capability and permitted scope. |
| Lawyer | Set the scope, supervise the work closely, verify every part relied on, resolve omissions and exceptions, and approve the exact output. |
Checklist
- Trace every relied-on figure to its source, confirm dates and assumptions, and independently recalculate totals or derived amounts.
- Check the current court or regulator requirements, prescribed form and attachments for the intended document and filing.
- Verify the applicable jurisdiction and the version of each relevant law, rule or instrument in force at the material time.
- Confirm the output against the client’s instructions and the complete relevant source material, including omissions or contradictions.
- Resolve exceptions and record the responsible lawyer’s approval of the exact output and intended use.