The annual report on Form 10-K provides a comprehensive overview of the company's business and financial condition and includes audited financial statements. Although similarly named, the annual report on Form 10-K is distinct from the “annual report to shareholders,” which a company must send to its shareholders when it holds an annual meeting to elect directors.

Historically, Form 10-K had to be filed with the SEC within 90 days after the end of the company's fiscal year. However, in September 2002, the SEC approved a Final Rule that changed the deadlines for Form 10-K and Form 10-Q for “accelerated filers” -- meaning issuers that have a public float of at least $75 million, that have been subject to the Exchange Act’s reporting requirements for at least 12 calendar months, that previously have filed at least one annual report, and that are not eligible to file their quarterly and annual reports on Forms 10-QSB and 10-KSB. These shortened deadlines will be phased in over time. The current 10-K and 10-Q deadlines for accelerated filers are as follows:

You'll find a company's Form 10-K filings by entering a ticker symbol or company name in the Company Search box, and selecting from the left navigation links under the Company tab. You can also view the most recent Form 10-K filings submitted to EDGAR by clicking the Today tab and selecting Annual Reports under "Today's SEC Filings Activity"