How to Cite a 10-K in APA, MLA, and Chicago Styles

The Form 10-K is a comprehensive annual report mandated by the U.S. Securities and Exchange Commission (SEC). This document offers a detailed overview of a company’s business, audited financial statements, and management’s discussion and analysis of financial condition and results of operations. Accurate citation of 10-Ks is important in academic research, financial analysis, and professional reports to ensure transparency, allow readers to verify information, and give proper credit to the source.

Gathering Citation Details from a 10-K

Citing a 10-K accurately requires identifying several key pieces of information within the document or from the SEC’s Electronic Data Gathering, Analysis, and Retrieval (EDGAR) database. The essential elements include the company name, the fiscal year the report covers, the specific filing date with the SEC, the formal report type (e.g., “Annual Report on Form 10-K”), and the URL where the document can be accessed.

The company name is prominently displayed at the top of the 10-K document or the SEC EDGAR filing page. The fiscal year-end, which indicates the period the report covers, is typically found on the cover page or within the introductory sections of the 10-K. It is important to distinguish this from the filing date.

The filing date, which is the exact date the document was submitted to the SEC, is a distinct piece of information often located near the top of the EDGAR filing details page for the specific 10-K. This date is usually different from the fiscal year-end. The formal report type, “Form 10-K,” is explicitly stated on the document itself and within the EDGAR search results. Finally, the direct URL to the 10-K on the SEC EDGAR website is obtainable from the browser’s address bar when viewing the document.

Understanding Citation Style Guidelines

Academic and professional writing commonly employs specific citation styles to standardize how sources are referenced. The American Psychological Association (APA) style, often used in social sciences and business, typically follows an author-date system, where in-text citations include the author’s last name and publication year, directing readers to a comprehensive reference list. The Modern Language Association (MLA) style, prevalent in the humanities, generally uses a parenthetical citation system with the author’s last name and page number, linking to a “Works Cited” page.

The Chicago Manual of Style (CMOS) offers two primary systems: the Notes-Bibliography system and the Author-Date system. The Notes-Bibliography system, commonly used in history and arts, relies on footnotes or endnotes for in-text citations, with a full bibliography at the end. The Author-Date system, preferred in some social sciences, functions similarly to APA with parenthetical author-date citations and a reference list.

Formatting 10-K Citations by Style

The precise formatting of a 10-K citation varies significantly across different style guides, each requiring specific arrangements of the gathered information. These examples assume the 10-K was accessed directly from the SEC EDGAR database.

APA Style (7th Edition)

For APA Style (7th Edition), the general format for a 10-K in the reference list includes the company as the author, the year of filing, the report title, and the URL.

Format: Company Name. (Year). Form 10-K (Fiscal year ended Month Day, Year). U.S. Securities and Exchange Commission. Retrieved from [URL].

Example: Apple Inc. (2024). Form 10-K (Fiscal year ended September 30, 2024). U.S. Securities and Exchange Commission. Retrieved from https://www.sec.gov/Archives/edgar/data/320193/000032019324000077/aapl-20240930.htm.

The in-text citation would be (Company Name, Year), such as (Apple Inc., 2024).

MLA Style (9th Edition)

MLA Style (9th Edition) begins with the title of the report, followed by the company name, the filing date, and the URL.

Format: “Form 10-K.” Company Name, Day Month Year filed. SEC EDGAR, [URL].

Example: “Form 10-K.” Apple Inc., 24 Oct. 2024. SEC EDGAR, https://www.sec.gov/Archives/edgar/data/320193/000032019324000077/aapl-20240930.htm.

In-text citations in MLA style use the company name in parentheses, for example, (Apple Inc.).

Chicago Style (17th Edition)

Chicago Style (17th Edition) offers both a Notes-Bibliography system and an Author-Date system.

##### Notes-Bibliography System

For the Notes-Bibliography system, a footnote or endnote would include:

Format (Footnote): Company Name, Form 10-K (Fiscal year ended Month Day, Year), filed Month Day, Year, U.S. Securities and Exchange Commission, [URL].

Example (Footnote): 1. Apple Inc., Form 10-K (Fiscal year ended September 30, 2024), filed October 24, 2024, U.S. Securities and Exchange Commission, https://www.sec.gov/Archives/edgar/data/320193/000032019324000077/aapl-20240930.htm.

A corresponding bibliography entry would be:

Format (Bibliography): Company Name. Form 10-K. Fiscal year ended Month Day, Year. Filed Month Day, Year. U.S. Securities and Exchange Commission. [URL].

Example (Bibliography): Apple Inc. Form 10-K. Fiscal year ended September 30, 2024. Filed October 24, 2024. U.S. Securities and Exchange Commission. https://www.sec.gov/Archives/edgar/data/320193/000032019324000077/aapl-20240930.htm.

##### Author-Date System

For the Author-Date system in Chicago style, the format in the reference list is similar to APA:

Format: Company Name. Year. Form 10-K (Fiscal year ended Month Day, Year). U.S. Securities and Exchange Commission. [URL].

The in-text citation would be (Company Name Year), such as (Apple Inc. 2024).

Additional Citation Considerations

When citing specific sections, exhibits, tables, or figures within a 10-K, additional details are necessary for precision. For a risk factor, include the item number and title (e.g., “Item 1A. Risk Factors”). For financial statements or notes, page or table/figure numbers are helpful, though direct page numbers can be inconsistent across platforms.

When a 10-K is accessed through a financial database (e.g., Bloomberg, Capital IQ) rather than SEC EDGAR, the citation should reflect the database as the source. Core information (company, report type, dates) remains the same, but the URL or retrieval statement changes to reflect the database. Instead of an SEC EDGAR URL, state “Retrieved from Bloomberg Terminal” or “Accessed via Capital IQ database.”

Subsequent or shortened citations follow specific guidelines within each style. For APA, subsequent in-text citations remain (Company Name, Year). In MLA, if the company name is clear from context, a page number or the company name in parentheses might suffice. Chicago’s Notes-Bibliography system allows for shortened notes (company name, shortened title, page numbers). The Author-Date system maintains the (Company Name Year) format.