Kirkland Alert

2026 SEC Filing Deadlines and Staleness Dates for Public Companies

The Annual and Quarterly Report SEC Filing Deadlines for 2026 are:


Periodic Report Large Accelerated Filers Accelerated Filers Non-Accelerated Filers
Form 10-K for Fiscal Year Ended December 31, 2025* March 2, 2026 March 16, 2026 March 31, 2026
Form 10-Q for Fiscal Quarter Ended March 31, 2026 May 11, 2026 May 11, 2026 May 15, 2026

Form 10-Q for Fiscal Quarter Ended June 30, 2026

August 10, 2026 August 10, 2026 August 14, 2026
Form 10-Q for Fiscal Quarter Ended September 30, 2026 November 9, 2026 November 9, 2026 November 16, 2026

* Definitive Proxy Statement (DEF 14A): If the Form 10-K incorporates Part III information by reference to the proxy statement, either the proxy statement must be filed by April 30, 2026 (120 days after the fiscal year end), or the Form 10-K must be amended by that date to add the Part III information.

The SEC Financial Statement Staleness Dates for 2026 are:

(December 31 FYE Companies)

  SEC Financial Statement Staleness Dates — IPO Issuers* Comfort Letter Staleness Dates — All Issuers
Q3 2025 Financials

February 17, 2026

February 11, 2026
FYE 2025 Financials

May 14, 2026

May 14, 2026
Q1 2026 Financials August 12, 2026 August 12, 2026
Q2 2026 Financials November 12, 2026 November 11, 2026
Q3 2026 Financials              February 16, 2027 February 11, 2027
FYE 2026 Financials May 14, 2027 May 14, 2027

* SEC financial statement staleness dates for public companies typically fall on the business day of — or the business day before — the applicable Form 10-K or Form 10-Q filing deadline.

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SEC Filing Deadlines for Large Accelerated Filers

SEC Filing Deadlines for Accelerated Filers

SEC Filing Deadlines for Non-Accelerated Filers

SEC Financial Statement & Comfort Staleness Dates

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