View Information Collection Request (ICR) Package

OMB Control No: 3235-0063	ICR Reference No: 202601-3235-017
Status: Active	Previous ICR Reference No: 202507-3235-019
Agency/Subagency: SEC	Agency Tracking No: CF
Title: Exchange Act Form 10-K
Type of Information Collection: Revision of a currently approved collection	Common Form ICR: No
Type of Review Request: Regular
OIRA Conclusion Action: Approved without change	Conclusion Date: 03/13/2026
	Date Received in OIRA: 02/10/2026
Terms of Clearance:

	Inventory as of this Action	Requested	Previously Approved
Expiration Date	12/31/2026	36 Months From Approved	12/31/2026
Responses	8,292	0	8,292
Time Burden (Hours)	14,056,593	0	14,051,001
Cost Burden (Dollars)	2,773,166,578	0	1,848,032,519

Abstract: Form 10-K is filed by issuers of securities to satisfy their annual report obligations pursuant to Sections 13 and 15(d) of the Exchange Act.

Authorizing Statute(s): US Code: 15 USC 77f, 77g, 77j, 77s(a) Name of Law: Securities Act of 1933
   US Code: 15 USC 78c(b), 78j-4, 78l, 78m, 78n Name of Law: Securities Exchange Act of 1934
   US Code: 15 USC 78w(a), 78mm Name of Law: Securities Exchange Act of 1934
   US Code: 15 USC 80a-20. 80a-29, 80a-37 Name of Law: Investment Company Act of 1940

Citations for New Statutory Requirements: None

Associated Rulemaking Information
RIN:	Stage of Rulemaking:	Federal Register Citation:	Date:
3235-AK99	Final or interim final rulemaking	87 FR 73076	11/28/2022

Federal Register Notices & Comments
Did the Agency receive public comments on this ICR? No

Number of Information Collection (IC) in this ICR: 1

IC Title	Form No.	Form Name
Exchange Act Form 10-K	SEC 1673

ICR Summary of Burden

	Total Approved	Previously Approved	Change Due to Agency Discretion	Change Due to Adjustment in Estimate
Annual Number of Responses	8,292	8,292	0	0
Annual Time Burden (Hours)	14,056,593	14,051,001	5,592	0
Annual Cost Burden (Dollars)	2,773,166,578	1,848,032,519	1,117,800	924,016,259

Burden increases because of Program Change due to Agency Discretion: Yes

Burden Increase Due to: Changing Regulations

Burden decreases because of Program Change due to Agency Discretion: No

Burden Reduction Due to:

Short Statement: The rule and rule amendments would direct the national securities exchanges and national securities associations to establish listing standards that require each issuer to develop and implement a policy providing for the recovery, under certain circumstances, of incentive-based compensation based on financial information required to be reported under the securities laws that is received by current or former executive officers, and require the disclosure of the policy. A listed issuer would be required to file the policy as an exhibit to its annual report, and to make other disclosures in the event recovery is triggered. As a result of the amendments and the adjustment to the cost burden, for purposes of the PRA, we estimate that, for Form 10-K, the adjustment will result in an increase of $924,016,259 and the amendments will result in an increase of 5,592 burden hours and $1,117,800 for the services of outside professionals.

Annual Cost to Federal Government:

Does this IC contain surveys, censuses, or employ statistical methods? No

Does this ICR request any personally identifiable information (see OMB Circular No. A-130 for an explanation of this term)? Please consult with your agency's privacy program when making this determination. Yes

Does this ICR include a form that requires a Privacy Act Statement (see 5 U.S.C. §552a(e)(3))? Please consult with your agency's privacy program when making this determination. No

Is this ICR related to the Affordable Care Act [Pub. L. 111-148 & 111-152]? No

Is this ICR related to the Dodd-Frank Wall Street Reform and Consumer Protection Act, [Pub. L. 111-203]? No

Is this ICR related to the American Recovery and Reinvestment Act of 2009 (ARRA)? No

Is this ICR related to the Pandemic Response? No

Agency Contact: Steven Hearne 703 551-3248

View ICR - OIRA Conclusion