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Amended 8-K

Comments

3 comments

  • Mike

    Hi John!

    Happy to provide some tips from the Workiva angle.

    You are correct, the document type will always be the unamended version, i.e. an 8-K. Only the filing itself is labeled as an amendment during the Select Filing Documents / Label step. When the form type is 8-K/A, Workiva will only give you that option.

    One thing that occasionally trips up filers is that the Period of Report (and therefore the XBRL date), which needs to be the date of the original 8-K (or 8-K/A, if you’re amending an amended filing). And of course, if XBRL is involved, you'll likely need to work with your own legal counsel to determine if the amendment requires the XBRL or not.

    Hopefully those tips help. Give me a holler if you have questions on any of the above, or need anything else. Cheers and happy filing!

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  • Ross Isokane

    Hi Mike, is there SEC guidance or a form instruction/rule reference you can point to for where you state the following?

    "One thing that occasionally trips up filers is that the Period of Report (and therefore the XBRL date), which needs to be the date of the original 8-K (or 8-K/A, if you’re amending an amended filing)."

     

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  • Mike

    Hi Ross!

    Oof-da, that's a good question. This nuance is actually not well documented, but if you try to file a 8-K/A with a different Period Of Report than any previous 8-K or 8-K/A filing, you will get this EDGAR warning:

    WRN:  NO_ACCEPTED_PREVIOUS_FILING_EXISTS
    MSG: Warning: The Period Date you specified does not match a Period Date on a
    previous 8-K or 8-K/A filing.

    The Period Of Report is how the SEC associates an amended 8-K filing with the original. Here's the error info for that warning in the EFM:

    Hopefully that helps a little. Do let me know what questions you have in the meantime. Thanks, and chat soon!

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