As a public company, a registrant is also required to file a current report on Form 8-K that discloses various material events that occur between its periodic reports, including, but not limited to:
- A public announcement or press release containing material nonpublic information about a registrant’s results of operations or financial condition for a completed quarterly or annual period.
- Entering into or terminating a material agreement not in the ordinary course of business.
- Completion of an acquisition or disposition of assets.
- Creation of a direct financial obligation or obligation under an off-balance-sheet arrangement.
- Exit or disposal activities.
- Material impairment charges under U.S. GAAP.
- Securities and trading information such as a notice of delisting, unregistered sales of equity securities, and material modifications to the rights of security holders.
- A change in its independent registered public accounting firm.
- Corporate governance matters, such as a change in control of the registrant, the appointment or departure of a principal officer, compensation agreements of certain officers, an amendment to the code of ethics, and a submission of matters for a vote by security holders.