Kirkland Alert

2027 SEC Filing Deadlines and Staleness Dates for Public Companies

The Annual and Quarterly Report SEC Filing Deadlines for 2027 are:


Periodic Report Large Accelerated Filers Accelerated Filers Non-Accelerated Filers
Form 10-K for Fiscal Year Ended December 31, 2026* March 1, 2027 March 16, 2027 March 31, 2027
Form 10-Q for Fiscal Quarter Ended March 31, 2027 May 10, 2027 May 10, 2027 May 17, 2027

Form 10-Q for Fiscal Quarter Ended June 30, 2027

August 9, 2027 August 9, 2027 August 16, 2027
Form 10-Q for Fiscal Quarter Ended September 30, 2027 November 9, 2027 November 9, 2027 November 15, 2027

* 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, 2027 (120 days after the fiscal year end), or the Form 10-K must be amended by that date to add the Part III information.

Note: The dates in the table above reflect current SEC rules. Pending proposals concerning semiannual reporting and filer status framework, if adopted, could change filing deadlines and related financial-statement staleness dates.

The SEC Financial Statement and Auditor Comfort Letter Staleness Dates for 2027 are:

(December 31 FYE Companies)

  SEC Financial Statement Staleness Dates — IPO Issuers* Auditor Comfort Letter Staleness Dates — All Issuers
Q3 2026 Financials

February 16, 2027

February 11, 2027
FYE 2026 Financials

May 14, 2027

May 14, 2027
Q1 2027 Financials August 12, 2027 August 12, 2027
Q2 2027 Financials November 12, 2027 November 11, 2027
Q3 2027 Financials              February 14, 2028 February 11, 2028
FYE 2027 Financials May 15, 2028 May 13, 2028

* 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.

Note: The dates in the table above reflect current SEC rules. Pending proposals concerning semiannual reporting and filer status framework, if adopted, could change filing deadlines and related financial-statement staleness dates.

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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 and Auditor Comfort Letter Staleness Dates

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