Free EDGAR tools / 8-K item codes

8-K item codes — every SEC Form 8-K item explained

A Form 8-K is the "current report" public companies file with the SEC to disclose material events between quarterly reports. Each 8-K is tagged with one or more item codes identifying what is being reported — Item 2.02 is earnings, Item 5.02 is an executive or board change, Item 1.01 is a material agreement. There are 32 item codes across nine sections. Below is every item, what it reports, and roughly how often it's filed — with a one-click option to monitor the key events live as new filings hit EDGAR.

Most frequently filed 8-K items

ItemReportsFilings / quarter
9.01Financial Statements and Exhibits~20,100/qtr
2.02Results of Operations and Financial Condition~9,400/qtr
7.01Regulation FD Disclosure~6,000/qtr
8.01Other Events~5,200/qtr
5.07Submission of Matters to a Vote of Security Holders~4,400/qtr
5.02Departure of Directors or Certain Officers; Election of Directors; Appointment of Certain Officers; Compensatory Arrangements of Certain Officers~3,400/qtr

Approximate counts across all SEC registrants, from a full-text sample. For the full narrative reference, see the 8-K item index.

Each item below lists its most recent filings from the last 30 days — live data from SEC EDGAR, refreshed daily (as of 2026-07-05).

Section 1Registrant's Business and Operations

1.01
Entry into a Material Definitive Agreement

Reports any material agreement not made in the ordinary course of business.

~3,000/qtrWatch new credit facilities →
1.02
Termination of a Material Definitive Agreement

Reports the termination of any material agreement.

~400/qtr
1.03
Bankruptcy or Receivership

Reports any bankruptcy or receivership.

~100/qtr
1.04
Mine Safety — Reporting of Shutdowns and Patterns of Violations

Reports certain mine-safety shutdowns, orders, and patterns of violations under the Dodd-Frank Act.

~10/qtr
1.05
Material Cybersecurity Incidents

Reports a cybersecurity incident the registrant has determined to be material.

~10/qtr

Section 2Financial Information

2.01
Completion of Acquisition or Disposition of Assets

Reports the completion of an acquisition or disposition of a significant amount of assets.

~360/qtr
2.02
Results of Operations and Financial Condition

Reports on the company's results of operations and financial condition.

~9,400/qtrWatch earnings releases →
2.03
Creation of a Direct Financial Obligation or an Obligation under an Off-Balance Sheet Arrangement of a Registrant

Reports the creation of a direct financial obligation.

~1,400/qtrWatch new credit facilities →
2.04
Triggering Events That Accelerate or Increase a Direct Financial Obligation or an Obligation under an Off-Balance Sheet Arrangement

Reports any triggering events.

~120/qtrWatch covenant stress →
2.05
Costs Associated with Exit or Disposal Activities

Reports costs related to exit or disposal activities.

~90/qtrWatch covenant stress →
2.06
Material Impairments

Reports on any material impairments.

~20/qtrWatch covenant stress →

Section 3Securities and Trading Markets

3.01
Notice of Delisting or Failure to Satisfy a Continued Listing Rule or Standard; Transfer of Listing

Reports on delisting or failure to satisfy listing rules.

~410/qtr
3.02
Unregistered Sales of Equity Securities

Reports on the sale of unregistered equity securities.

3.03
Material Modification to Rights of Security Holders

Reports on any modifications to the rights of security holders.

~400/qtr

Section 4Matters Related to Accountants and Financial Statements

4.01
Changes in Registrant's Certifying Accountant

Reports any change in the company's accountant.

~200/qtr
4.02
Non-Reliance on Previously Issued Financial Statements or a Related Audit Report or Completed Interim Review

Reports on non-reliance on previously issued financial statements.

~60/qtrWatch restatements →

Section 5Corporate Governance and Management

5.01
Changes in Control of Registrant

Reports changes in control of the company.

~130/qtr
5.02
Departure of Directors or Certain Officers; Election of Directors; Appointment of Certain Officers; Compensatory Arrangements of Certain Officers

Reports any changes in the company's directors or certain officers.

~3,400/qtrWatch officer changes →
5.03
Amendments to Articles of Incorporation or Bylaws; Change in Fiscal Year

Reports on amendments to articles of incorporation or bylaws.

~1,000/qtr
5.04
Temporary Suspension of Trading Under Registrant's Employee Benefit Plans

Reports on the temporary suspension of trading under the company's employee benefit plans.

~0/qtr
5.05
Amendment to the Registrant's Code of Ethics, or Waiver of a Provision of the Code of Ethics

Reports on amendments or waivers to the code of ethics.

~20/qtr
5.06
Change in Shell Company Status

Reports a change in the company's shell company status.

~20/qtr
5.07
Submission of Matters to a Vote of Security Holders

Reports on matters submitted to a vote of security holders.

~4,400/qtr
5.08
Shareholder Director Nominations

Reports on shareholder director nominations.

~30/qtr

Section 6Asset-Backed Securities

6.01
ABS Informational and Computational Material

Reports ABS informational and computational material.

~90/qtr
6.02
Change of Servicer or Trustee

Reports on the change of servicer or trustee.

~110/qtr
6.03
Change in Credit Enhancement or Other External Support

Reports on changes in credit enhancement or external support.

~80/qtr
6.04
Failure to Make a Required Distribution

Reports on the failure to make a required distribution.

~90/qtr
6.05
Securities Act Updating Disclosure

Reports on Securities Act updating disclosure.

~80/qtr

Section 7Regulation FD

7.01
Regulation FD Disclosure

Reports information furnished under Regulation FD.

~6,000/qtr

Section 8Other Events

8.01
Other Events

Reports other events the registrant considers of importance to security holders.

~5,200/qtr

Section 9Financial Statements and Exhibits

9.01
Financial Statements and Exhibits

Reports financial statements and other exhibits related to the events reported in the 8-K.

~20,100/qtr

What is Item 2.02 on an 8-K?

Item 2.02, "Results of Operations and Financial Condition," is the 8-K item a company uses to report its quarterly or annual earnings. It is the most common earnings disclosure — the earnings press release is attached as Exhibit 99.1. If you see an 8-K tagged Item 2.02, it is an earnings announcement.

What is Item 5.02 on an 8-K?

Item 5.02 covers the departure or election of directors and the appointment or departure of certain officers, plus their compensatory arrangements. It is how companies disclose executive and board changes — a CEO or CFO resignation, a new director, or a new pay package — and is one of the most frequently filed 8-K items.

What is Item 1.01 on an 8-K?

Item 1.01, "Entry into a Material Definitive Agreement," reports a material agreement entered outside the ordinary course of business — a credit facility, merger agreement, major supply contract, or similar. It signals a new, binding commitment the company considers material.

What is Item 9.01 on an 8-K?

Item 9.01, "Financial Statements and Exhibits," lists the financial statements and exhibits attached to the 8-K. It is the most common item by volume because it is filed alongside almost every other item to carry the related press release or agreement as an exhibit.

Which 8-K item is the earnings report?

Earnings are reported under Item 2.02 (Results of Operations and Financial Condition), usually paired with Item 9.01 for the attached press-release exhibit. To find a specific company's latest earnings 8-K, use the Earnings 8-K lookup tool.

How many 8-K item codes are there?

There are 32 8-K item codes, organized into nine numbered sections — from Section 1 (the registrant's business and operations) through Section 9 (financial statements and exhibits). Each item code identifies a specific type of material event a public company must disclose to the SEC.

Monitor 8-K events as they're filed

Want to know the moment a company files a material event — an executive change, a new credit facility, a covenant default, a restatement? Create a Sentinel to watch the event across the companies you care about, with AI analysis and delivery to your inbox or webhook. The most-tracked 8-K items above — earnings (2.02), officer changes (5.02), credit facilities (1.01 / 2.03), covenant stress (2.04–2.06), and restatements (4.02) — each have a dedicated "Watch" link beside them.

For everything else, watch all 8-K filings → and triage them in your inbox.

8-K item codes API

Free JSON · no key · no login
GET https://app.edgar.tools/tools/8-k-items.json { "count": 32, "items": [ { "code": "2.02", "section": "2", "title": "Results of Operations and Financial Condition", "description": "Reports on the company's results of operations and financial condition.", "filings_per_quarter": 9375, "recent_filings": [ { "accession": "0000320193-26-000042", "cik": 320193, "company": "Apple Inc.", "ticker": "AAPL", "filed": "2026-07-01", "filing_url": "https://app.edgar.tools/filing/320193/0000320193-26-000042" } ] } ] }

The full item list — codes, titles, descriptions, filing-frequency baselines, and each item's most recent filings.