Glossary·Written by a CPA
8-K
Also called: Current report
A filing a US public company makes with the SEC to announce a major event, usually within four business days of it happening.
An 8-K is what a company files when something big happens between its regular reports, which basically just means it's the official news alert. Think of things like an earnings release, a CEO leaving, a big acquisition, a new loan, or the auditor resigning.
Most of them are routine, and a lot of companies attach their quarterly earnings press release to an 8-K. But every so often an 8-K is where the bad news quietly shows up first, like a delayed filing or a statement that past financials shouldn't be relied on anymore.
For you, it's worth knowing that the SEC's EDGAR site lets you see every 8-K a company has filed, so you can check the primary source instead of relying on someone's summary of it.
The catch. An 8-K about an auditor change or financials that can no longer be relied on is a much bigger deal than the dull form name suggests.
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This is education, not tax or investment advice. I'm a CPA, but I'm not your CPA. Full disclaimer.