Some filings are due periodically. Others are filed following an event. We examine the frequency of SEC filings over the last four years. The plots above show the number of filings by date for the last four years. For clarity, the x-axis is the Julian date (i.e., February 1 is day 32). Similarly, the days with no filings (most weekends and holidays) are not plotted. The days when the plot appears to touch the origin are weekends/holidays with a few (not zero) filings. The peak each year is in the middle of February. There is an overall cycle that is shown year to year.
moreSEC added a new reporting item for Form 8-K for declaring cybersecurity incidents. The new rules require the registrants to disclose "any cybersecurity incident they determine to be material and to describe the material aspects of the incident's nature, scope, and timing, as well as its material impact or reasonably likely material impact on the registrant." The Form 8-K Item 1.05 must be filed within four days of the event.
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