Public Company SEC Reporting Requirements

Anthony, Linder & Cacomanolis provides lead legal counsel for SEC reporting and disclosure. We manage the comprehensive requirements of periodic filings including annual Forms 10-K or 20-F, quarterly Form 10-Q and current periodic reports on Form 8-K or 6-K, for domestic and international issuers, including scaled disclosure for SRCs and EGCs.

SEC Reporting and Compliance: Institutional Oversight of Public Registrants

Becoming a public company is not a singular event, but the beginning of a complex, ongoing relationship with the SEC and the global investment community. At Anthony, Linder & Cacomanolis, we serve as the strategic partners for public issuers navigating the continuous disclosure requirements of the Securities Exchange Act of 1934. Our firm provides the regulatory precision required to maintain registrant status, advising domestic and international companies on remaining in good standing with the SEC, Nasdaq, and the NYSE.

Our advisory model supports the specialized needs of all domestic and international publicly reporting companies, including those in the South Florida financial hub and international issuers within the Japan-U.S. corridor. We view SEC reporting as the critical mechanism for maintaining market transparency and preserving the liquidity of a company’s securities.

The Periodic Reporting Cycle: Forms 10-K, 10-Q, 8-K, 20-F, and 6-K

The foundation of public market compliance is the timely and accurate filing of periodic reports. Anthony, Linder & Cacomanolis manages the technical workstreams of the reporting cycle for both domestic issuers and Foreign Private Issuers (FPIs) to facilitate management’s focus on operational execution:

• Annual and Quarterly Reports (Forms 10-K, 20-F, and 10-Q): We provide technical oversight for the drafting of the business description, risk factors, and Management’s Discussion and Analysis (MD&A). For domestic issuers, this includes the annual Form 10-K and quarterly Form 10-Q. For FPIs, we lead the preparation of the comprehensive Annual Report on Form 20-F, navigating the specific requirements for financial statement reconciliation and home-country practice disclosure.
• Current and Interim Reports (Forms 8-K and 6-K): In an environment of rapid corporate developments, we advise on the “triggers” for immediate disclosure. Domestic issuers utilize Form 8-K to report material definitive agreements or corporate milestones within four business days. For FPIs, we manage the filing of Form 6-K to disclose material information that is made public in the home country, filed with a foreign exchange, or distributed to shareholders.

Partner-led and internationally focused, ANTHONY, LINDER & CACOMANOLIS, PLLC delivers regulatory-precise corporate and securities counsel—backed by a $20B+ transaction track record and deep Japan–U.S. listing experience—to guide IPOs, de‑SPACs, M&A and complex capital raises. Our U.S. entity formation attorneys represent clients worldwide and across the U.S., including West Palm Beach and Palm Beach County (FL), Jacksonville, Miami and Tampa (FL), and Houston, San Antonio and Dallas (TX); schedule a consultation at 877-541-3263 or visit our contact page.

Scaled Disclosure: Smaller Reporting Companies and EGCs

The SEC provides scaled disclosure requirements for certain categories of issuers to reduce the compliance burden while maintaining investor protection. Anthony, Linder & Cacomanolis advises boards on the strategic utilization of these exemptions:

• Smaller Reporting Companies (SRCs): Issuers with a public float of less than $250 million (or less than $100 million in annual revenues and no public float or a public float of less than $700 million) may provide scaled financial and non-financial disclosures. This includes two years of audited financial statements (instead of three) and reduced executive compensation data.
• Emerging Growth Companies (EGCs): Under the JOBS Act, companies with total annual gross revenues of less than $1.235 billion during their most recently completed fiscal year qualify as EGCs for up to five years. We advise EGCs on leveraging significant benefits, including the phase-in of auditor attestation requirements under SOX 404(b), scaled MD&A requirements, and the ability to “test the waters” with institutional investors.

Filing Deadlines and Issuer Categories

Navigating the various filing windows is essential for maintaining “S-3 eligibility” and general market confidence. We advise clients based on the following SEC-mandated timelines:

Issuer Category	Public Float Threshold	Form 10-K Deadline	Form 10-Q Deadline
Large Accelerated	$\ge$ $700 Million	60 Days	40 Days
Accelerated	$75M to < $700M	75 Days	40 Days
Non-Accelerated / SRC	< $75 Million	90 Days	45 Days
Foreign Private Issuer	N/A	4 Months (Form 20-F)	N/A (Form 6-K as needed)

Note: Form 8-K is generally due within four business days of the triggering event. Form 6-K is filed “promptly” after the information is made public or required to be filed in the home jurisdiction.

Beneficial Ownership and Section 16 Compliance

Maintaining transparency regarding the ownership of a company’s securities is essential for institutional credibility. Our firm manages the complex reporting obligations for insiders and significant shareholders:

• Section 16 Reporting (Forms 3, 4, and 5): We lead the compliance efforts for directors, officers, and 10% owners, advising on the reporting of all trades and changes in beneficial ownership within the mandated two-business-day window to avoid potential short-swing profit liability.
• Schedule 13D and 13G Filings: We advise institutional and private investors on the reporting requirements triggered by the acquisition of more than 5% of a class of registered equity. We manage the nuances of “active” versus “passive” investment status and the timely disclosure of investment intent.

Shareholder Engagement: Proxy and Information Statements

The interaction between a company and its shareholders is governed by the rigorous proxy rules of the Exchange Act. Anthony, Linder & Cacomanolis manages the drafting and filing of all shareholder disclosure documents, whether for routine annual meetings or extraordinary corporate actions:

• Proxy Statements (Schedule 14A): We lead the preparation of proxy statements for annual and special meetings, including discussion on executive compensation disclosure (Say-on-Pay), director independence, and the implementation of sophisticated corporate governance standards.
• Information Statements (Schedule 14C): For companies that obtain shareholder approval via written consent in lieu of a meeting, we manage the filing and distribution of Information Statements on Form 14C. We advise on strict adherence to the 20-calendar-day mailing requirement prior to the corporate action becoming effective.
• Annual and Special Meetings: We provide the legal framework for the conduct of shareholder meetings, including the establishment of record dates, the coordination with transfer agents and proxy solicitors, and the management of inspector of election protocols.

The Governing Principle: Materiality in Periodic Disclosure

The governance of public disclosure is rooted in the materiality standard. Anthony, Linder & Cacomanolis advises boards that ongoing reporting is not a check-the-box exercise, but a strategic effort to disclose all information that a reasonable investor would consider important.

We apply this standard to every filing, from the “Current Event” triggers of an 8-K or 6-K to the comprehensive disclosures in a 10-K or 20-F. By focusing on materiality, we help management teams mitigate the risks of over-disclosure while advising on the protection of the company against the pitfalls of omissions. This disciplined approach provides a “white-label” path to maintaining the confidence of the SEC and the investing public.

Technical Execution and Internal Controls

Beyond the filings themselves, we assist companies in hardening their internal controls and disclosure protocols. We advise on the implementation of Rule 10b5-1 trading plans, insider trading policies, and cybersecurity disclosure frameworks in light of the SEC’s recent final rules. Working in close coordination with the company’s independent auditors, we provide the legal framework necessary for a successful and long-term public lifecycle.

Strategic Consultation for C-Suite and Boards

Maintaining public registrant status requires a sophisticated understanding of evolving SEC rules and exchange listing requirements. Anthony, Linder & Cacomanolis invites CEOs, CFOs, and Board Directors to engage in a high-level strategy consultation to evaluate your current compliance posture and ensure your reporting structure is optimized for institutional growth.

Schedule an executive strategy consultation with our senior partners to discuss your securities law needs by calling 877-541-3263 or visiting our contact page.