---
kind: "section"
citation: "17 C.F.R. § 249.310"
title: "17"
number: "249.310"
heading: "Form 10-K, for annual and transition reports pursuant to sections 13 or 15(d) of the Securities Exchange Act of 1934."
url: "https://uscodex.org/cfr/17/249.310"
---

# §249.310. Form 10-K, for annual and transition reports pursuant to sections 13 or 15(d) of the Securities Exchange Act of 1934.

- (a) This form shall be used for annual reports pursuant to sections 13 or 15(d) of the Securities Exchange Act of 1934 (15 U.S.C. [78m](/usc/15/78m.md) or [78o(d)](/usc/15/78o.md?p=d)) for which no other form is prescribed. This form also shall be used for transition reports filed pursuant to section 13 or 15(d) of the Securities Exchange Act of 1934.
- (b) Annual reports on this form shall be filed within the following period:
  - (1) 60 days after the end of the fiscal year covered by the report (75 days for fiscal years ending before December 15, 2006) for large accelerated filers (as defined in [§ 240.12b-2](/cfr/17/240.12b-2.md) of this chapter);
  - (2) 75 days after the end of the fiscal year covered by the report for accelerated filers (as defined in [§ 240.12b-2](/cfr/17/240.12b-2.md) of this chapter); and
  - (3) 90 days after the end of the fiscal year covered by the report for all other registrants.
- (c) Transition reports on this form shall be filed in accordance with the requirements set forth in [§ 240.13a-10](/cfr/17/240.13a-10.md) or [§ 240.15d-10](/cfr/17/240.15d-10.md) of this chapter applicable when the registrant changes its fiscal year end.
- (d) Notwithstanding paragraphs [(b)](#b) and [(c)](#c) of this section, all schedules required by Article 12 of Regulation S-X ([§§ 210.12-01-210.12-29](/cfr/17/210.12-01-210.12-29.md) of this chapter) may, at the option of the registrant, be filed as an amendment to the report not later than 30 days after the applicable due date of the report.

## Notes

### Amendments

[70 FR 76642, Dec. 27, 2005]

### Authority

Authority: 15 U.S.C. 78a et seq. and 7201 et seq.; 12 U.S.C. 5461 et seq.; 18 U.S.C. 1350; Sec. 953(b) Pub. L. 111-203, 124 Stat. 1904; Sec. 102(a)(3) Pub. L. 112-106, 126 Stat. 309 (2012), Sec. 107 Pub. L. 112-106, 126 Stat. 313 (2012), Sec. 72001 Pub. L. 114-94, 129 Stat. 1312 (2015), and secs. 2 and 3 Pub. L. 116-222, 134 Stat. 1063 (2020), unless otherwise noted. Section 249.220f is also issued under secs. 3(a), 202, 208, 302, 306(a), 401(a), 401(b), 406 and 407, Pub. L. 107-204, 116 Stat. 745, and secs. 2 and 3, Pub. L. 116-222, 134 Stat. 1063. Section 249.240f is also issued under secs. 3(a), 202, 208, 302, 306(a), 401(a), 406 and 407, Pub. L. 107-204, 116 Stat. 745. Section 249.308 is also issued under 15 U.S.C. 80a-29 and 80a-37. Section 249.308a is also issued under secs. 3(a) and 302, Pub. L. 107-204, 116 Stat. 745. Section 249.308b is also issued under secs. 3(a) and 302, Pub. L. 107-204, 116 Stat. 745. Section 249.310 is also issued under secs. 3(a), 202, 208, 302, 406 and 407, Pub. L. 107-204, 116 Stat. 745. Section 249.326(T) also issued under section 13(f)(1) (15 U.S.C. 78m(f)(1)). Section 249.330 is also issued under 15 U.S.C. 80a-29(a). Section 249.331 is also issued under 15 U.S.C. 78j-1, 7202, 7233, 7241, 7264, 7265; and 18 U.S.C. 1350. Section 249.617 is also issued under Pub. L. 111-203, § 939, 939A, 124. Stat. 1376 (2010) (15 U.S.C. 78c, 15 U.S.C. 78 o -7 note). Section 249.640 is also issued under Public Law 111-203, sec. 913, 124 Stat. 1376 (2010). Section 249.819 is also issued under 12 U.S.C. 5465(e). Section 249.1400 is also issued under sec. 943, Pub. L. 111-203, 124 Stat. 1376.

### Amendments

[70 FR 76642, Dec. 27, 2005]