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
| Item | Reports | Filings / quarter |
|---|---|---|
| 9.01 | Financial Statements and Exhibits | ~20,100/qtr |
| 2.02 | Results of Operations and Financial Condition | ~9,400/qtr |
| 7.01 | Regulation FD Disclosure | ~6,000/qtr |
| 8.01 | Other Events | ~5,200/qtr |
| 5.07 | Submission of Matters to a Vote of Security Holders | ~4,400/qtr |
| 5.02 | Departure 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.
Section 1Registrant's Business and Operations
Reports any material agreement not made in the ordinary course of business.
Reports the termination of any material agreement.
Reports any bankruptcy or receivership.
Reports certain mine-safety shutdowns, orders, and patterns of violations under the Dodd-Frank Act.
Reports a cybersecurity incident the registrant has determined to be material.
Section 2Financial Information
Reports the completion of an acquisition or disposition of a significant amount of assets.
Reports on the company's results of operations and financial condition.
Reports the creation of a direct financial obligation.
Reports any triggering events.
Reports costs related to exit or disposal activities.
Reports on any material impairments.
Section 3Securities and Trading Markets
Reports on delisting or failure to satisfy listing rules.
Reports on the sale of unregistered equity securities.
Reports on any modifications to the rights of security holders.
Section 4Matters Related to Accountants and Financial Statements
Reports any change in the company's accountant.
Reports on non-reliance on previously issued financial statements.
Section 5Corporate Governance and Management
Reports changes in control of the company.
Reports any changes in the company's directors or certain officers.
Reports on amendments to articles of incorporation or bylaws.
Reports on the temporary suspension of trading under the company's employee benefit plans.
Reports on amendments or waivers to the code of ethics.
Reports a change in the company's shell company status.
Reports on matters submitted to a vote of security holders.
Reports on shareholder director nominations.
Section 6Asset-Backed Securities
Reports ABS informational and computational material.
Reports on the change of servicer or trustee.
Reports on changes in credit enhancement or external support.
Reports on the failure to make a required distribution.
Reports on Securities Act updating disclosure.
Section 7Regulation FD
Reports information furnished under Regulation FD.
Section 8Other Events
Reports other events the registrant considers of importance to security holders.
Section 9Financial Statements and Exhibits
Reports financial statements and other exhibits related to the events reported in the 8-K.
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
The full item list — codes, titles, descriptions, and filing-frequency baselines — is available as free JSON, no API key required:
GET https://staging.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
}
]
}