View Information Collection Request (ICR) Package
Skip to main content
An official website of the United States government
The .gov means it's official.
Federal government websites often end in .gov or .mil. Before sharing sensitive information, make sure you're on a federal government site.
The site is secure.
The https:// ensures that you are connecting to the official website and that any information you provide is encrypted and transmitted securely.
Search:
Agenda
Reg Review
ICR
This script is used to control the display of information in this page.
Display additional information by clicking on the following:
All
Brief
Abstract/Justification
Legal Statutes
Rulemaking
FR Notices/Comments
IC List
Burden
Misc.
Common Form Info.
Certification
View Information Collection (IC) List
View Supporting Statement and Other Documents
View ICR - Agency Submission
COMMENT
Time Remaining
Days
HR
Min
Sec
OMB Control No:
3235-0063
ICR Reference No:
202609-3235-009
Status:
Received in OIRA
Previous ICR Reference No:
202605-3235-002
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:
Yes
Type of Review Request:
Regular
Date Submitted to OIRA:
09/23/2026
Requested
Previously Approved
Expiration Date
36 Months From Approved
09/30/2029
Responses
6,740
6,740
Time Burden (Hours)
11,426,996
11,425,648
Cost Burden (Dollars)
2,254,117,579
2,254,117,579
Abstract:
Section 13(a) of the Securities Exchange Act of 1934 (“Exchange Act”) requires every issuer with a class of securities registered pursuant to Section 12 of the Exchange Act to file periodic and current reports with the Commission. Section 15(d) of the Exchange Act requires each issuer with an effective registration statement under the Securities Act of 1933 to file periodic reports and documents pursuant to Section 13 of the Exchange Act. Issuers use Form 10-K (17 CFR 249.310) to satisfy their annual reporting obligations pursuant to Section 13 or 15(d) of the Exchange Act. Form 10-K requires financial and certain other information about the issuer.
Authorizing Statute(s):
US Code:
15 USC 77b(a), 77d(a), 77g, 77j
Name of Law: Securities Act of 1933
US Code:
15 USC 77s(a), 77z-3
Name of Law: Securities Act of 1933
US Code:
15 USC 78c, 78l, 78m, 78n, 78o
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 77sss(a)
Name of Law: Trust Indenture Act of 1939
Citations for New Statutory Requirements:
None
Associated Rulemaking Information
RIN:
Stage of Rulemaking:
Federal Register Citation:
Date:
3235-AN58
Proposed rulemaking
91 FR 24968
05/07/2026
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
Form 10-K
ICR Summary of Burden
Total Request
Previously Approved
Change Due to New Statute
Change Due to Agency Discretion
Change Due to Adjustment in Estimate
Change Due to Potential Violation of the PRA
Annual Number of Responses
6,740
6,740
0
0
0
0
Annual Time Burden (Hours)
11,426,996
11,425,648
0
1,348
0
0
Annual Cost Burden (Dollars)
2,254,117,579
2,254,117,579
0
0
0
0
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 proposal would provide reporting companies with the option to file interim reports on a semiannual basis in lieu of filing interim reports on a quarterly basis. The proposal would provide greater flexibility for reporting companies to select the interim reporting frequency that best serves the company and its investors. The proposal would add a check box to the cover page of Form 10-K that a registrant would check if it has elected to file semiannual reports. For purposes of the PRA, we estimate that the amendments to Form 10-K would result in an increase of 1,348 burden hours and would result in no effect (i.e., no increase and no decrease) on the cost burden 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:
Mark Saltzburg 202 551-3430
Common Form ICR:
Yes
Description/Changes for Common Form Usage:
This information collection, OMB Control No. 3235-0063, is designated as a “common form” under the Paperwork Reduction Act (PRA) because the Board of Governors of the Federal Reserve System uses it under OMB Control No. 7100-0091.
Approved RCFs using this ICR
Agency/Sub Agency
RCF ID
RCF Title
RCF Status
IC Title
On behalf of this Federal agency, I certify that the collection of information encompassed by this request complies with 5 CFR 1320.9 and the related provisions of 5 CFR 1320.8(b)(3).
The following is a summary of the topics, regarding the proposed collection of information, that the certification covers:
(a) It is necessary for the proper performance of agency functions;
(b) It avoids unnecessary duplication;
(c) It reduces burden on small entities;
(d) It uses plain, coherent, and unambiguous language that is understandable to respondents;
(e) Its implementation will be consistent and compatible with current reporting and recordkeeping practices;
(f) It indicates the retention periods for recordkeeping requirements;
(g) It informs respondents of the information called for under 5 CFR 1320.8 (b)(3) about:
(i) Why the information is being collected;
(ii) Use of information;
(iii) Burden estimate;
(iv) Nature of response (voluntary, required for a benefit, or mandatory);
(v) Nature and extent of confidentiality; and
(vi) Need to display currently valid OMB control number;
(h) It was developed by an office that has planned and allocated resources for the efficient and effective management and use of the information to be collected.
(i) It uses effective and efficient statistical survey methodology (if applicable); and
(j) It makes appropriate use of information technology.
If you are unable to certify compliance with any of these provisions, identify the item by leaving the box unchecked and explain the reason in the Supporting Statement.
Certification Date:
09/23/2026
Something went wrong when downloading this file. If you have any questions, please send an email to risc@gsa.gov.