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SEC & technical accounting
Financial statements your auditor can sign off on, on the filing calendar.
We prepare financial statements, notes and supporting schedules for smaller reporting companies, foreign private issuers and companies getting ready to go public. Your independent auditor audits them; we make that audit go faster.
Start here
Tell us where the company stands
Two minutes of basics. (Quick rule for smaller companies: 10-K within 90 days of year-end, 10-Q within 45 days of quarter-end. See all common deadlines.) Your next filing deadlines appear on the right as you answer, so you can see how much time is left.
Estimated due dates use SEC deadlines by filer status: Form 10-K 90/75/60 days after year-end (non-accelerated / accelerated / large accelerated); Form 10-Q 45/40/40 days after quarter-end; Form 20-F four months after year-end; Form 1-K 120 days and 1-SA 90 days (Regulation A). Dates falling on a weekend move to the next business day; federal holidays are not adjusted. Form 12b-25 (NT 10-K / NT 10-Q) extends 10-K and 20-F deadlines by 15 calendar days and 10-Q deadlines by 5. Confirm every deadline with your securities counsel.
Deadlines at a glance
Common SEC filings and when they're due
Most of our clients are smaller reporting companies, which are non-accelerated filers. For them the two numbers to remember are 90 days after fiscal year-end for the 10-K and 45 days after each quarter-end for the 10-Q.
Periodic reports
| Filing | Who files | When it's due |
|---|---|---|
| Form 10-K | Domestic reporting companies, annually | 90 days after fiscal year-end (non-accelerated); 75 days (accelerated); 60 days (large accelerated) |
| Form 10-Q | Domestic reporting companies, quarters 1–3 | 45 days after quarter-end (non-accelerated); 40 days (accelerated and large accelerated). No 10-Q for the fourth quarter. |
| Form 20-F | Foreign private issuers, annually | 4 months after fiscal year-end |
| Form 6-K | Foreign private issuers | Promptly after information is made public at home or sent to shareholders |
| Form 1-K / 1-SA | Regulation A, Tier 2 issuers | 1-K: 120 days after year-end. 1-SA: 90 days after the first half-year. |
| Form 12b-25 (NT 10-K / NT 10-Q) | Any filer that can't file on time | No later than one business day after the original due date. Extends the 10-K or 20-F by 15 calendar days and the 10-Q by 5 calendar days. |
| Proxy statement (DEF 14A) | Companies holding an annual meeting | To use it for 10-K Part III (directors, pay, governance), file within 120 days after fiscal year-end; otherwise Part III must be in the 10-K or a 10-K/A by then. |
Form 8-K: when something happens
An 8-K is due within four business days after the triggering event, unless the item says otherwise. The events that come up most for small public companies:
| Item | Event | Notes |
|---|---|---|
| 1.01 / 1.02 | Entering into, or ending, a material definitive agreement | Loans, licenses, major customer or supplier contracts, merger agreements |
| 1.05 | Material cybersecurity incident | Four business days after the company determines the incident is material |
| 2.01 | Completing an acquisition or disposition of significant assets | Target financial statements and pro formas can follow by amendment within 71 calendar days |
| 2.02 | Results of operations | Required when results are released publicly, such as an earnings press release |
| 2.03 | New direct financial obligation | Material notes, convertible debt, credit lines and similar borrowings |
| 3.01 | Exchange delisting notice or failure to meet listing rules | Applies to exchange-listed companies; OTC tiers have their own notice rules |
| 3.02 | Unregistered sales of equity | When sales since the last report reach 1% of outstanding shares (5% for smaller reporting companies), unless already reported in a 10-Q or 10-K |
| 4.01 | Change in the company's auditor | Auditor's response letter is filed by amendment within 10 business days after receipt (or include it when available) |
| 4.02 | Previously issued financial statements can no longer be relied on | Restatement trigger; four business days after the conclusion is reached |
| 5.01 / 5.02 | Change in control; director or officer departures, appointments and pay arrangements | Includes new CEO, CFO or board members and their compensatory agreements |
| 5.03 | Charter or bylaw amendments; change in fiscal year | A fiscal year change can also require a transition report |
| 5.07 | Shareholder vote results | Four business days after the meeting |
| 7.01 / 8.01 | Regulation FD disclosure; other events | 7.01 must be filed at the same time as, or promptly after, a selective disclosure |
Insider, ownership and offering filings
| Filing | Who files | When it's due |
|---|---|---|
| Form 3 | New officers, directors and 10% holders | Within 10 days after becoming an insider |
| Form 4 | Insiders, for changes in holdings | Within 2 business days after the transaction |
| Form 5 | Insiders, for transactions not already reported | Within 45 days after the company's fiscal year-end |
| Schedule 13D | Holders crossing 5% with control intent | Within 5 business days after crossing 5%; amendments within 2 business days of a material change |
| Schedule 13G | Passive and qualified institutional 5% holders | Passive investors: 5 business days. Qualified institutions and exempt investors: 45 days after the quarter-end in which they cross 5%. |
| Form D | Companies selling in exempt private offerings (Reg D) | Within 15 calendar days after the first sale |
| Form 144 | Affiliates selling restricted or control stock | Filed with the SEC at the time the sale order is placed |
Summary for planning only, current as of November 2026. Deadlines falling on a weekend or federal holiday generally move to the next business day. Some items have exceptions or alternative reporting options not listed here. Insider and ownership filings are the responsibility of the individual or holder, though companies often file them as a service. Confirm specific obligations with your securities counsel.
Services
From trial balance to filing-ready
Annual and quarterly statements
Balance sheets, operations, equity and cash flow statements with full notes for Forms 10-K, 10-Q and 20-F.
Registration support
Historical financial statements and schedules for Form 10, S-1 and reverse merger filings.
Technical accounting memos
Written ASC research on revenue, leases, equity, debt, business combinations and income taxes.
Warrants & derivatives
Classification analysis and fair value using Black-Scholes and binomial models, documented for audit.
Audit readiness
PBC lists, account reconciliations, roll-forwards and support binders before fieldwork starts.
Controls & close process
Month-end close and internal control documentation sized for a small finance team.
Experience
Small public companies are the specialty
- Smaller reporting companies quoted on OTC Markets and listed exchanges
- Foreign private issuers filing Form 20-F and 6-K
- Healthcare, life sciences and technology companies
- Multi-entity groups with intercompany transactions and transfer pricing
- Share-based compensation, private placements and related-party loans
Independence, stated plainly
JV Financial Services LLC is not a CPA firm and does not perform audits, reviews or any attest service. Because we prepare your financial statements, we could never be your auditor. Your statements must be audited or reviewed by a separate independent registered public accounting firm.
Financial statements we prepare are the responsibility of your management. We do not issue a report on them.
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Tell us the form, the period end and the filing deadline. We'll tell you within one business day whether we can meet it.