How to Cite SEC Filings: Formats and Examples
Learn the systematic approach to citing SEC filings for academic, financial, and legal contexts. Achieve accurate and authoritative documentation.
Companies offering securities to the public in the United States must regularly file documents with the U.S. Securities and Exchange Commission (SEC). These public documents, known as SEC filings, provide financial and operational information about the reporting entities. They serve as a primary source of data for investors, financial analysts, legal professionals, and academic researchers. Accurately citing these filings is important for validating claims, supporting arguments, and allowing readers to easily locate and verify the original source material.
Understanding SEC Filings and Their Key Citation Information
SEC filings encompass a broad range of documents that companies submit to comply with federal securities laws, such as the Securities Exchange Act of 1934. These filings provide transparency into a company’s financial health, business operations, and significant events. Examples include annual reports (Form 10-K), quarterly reports (Form 10-Q), and reports of current events (Form 8-K), which disclose information that can impact investment decisions. Understanding the purpose of these various forms helps in appreciating the specific details contained within them.
To cite an SEC filing accurately, several pieces of information must be identified from the document. These include the company’s full legal name, the specific type of filing (e.g., “Form 10-K” or “Form 8-K”), and the exact date the document was filed with the SEC, which indicates its timeliness.
A unique identifier for each submission is the accession number. This alphanumeric code is assigned by the SEC to every filing and ensures direct access to the specific document within the SEC’s database, for instance, 0001234567-24-000001. If referencing a specific part of a lengthy filing, identifying the precise section or paragraph, like “Item 1A. Risk Factors,” or a relevant page number, enhances citation precision.
Accessing SEC Filings for Citation Details
The U.S. Securities and Exchange Commission’s Electronic Data Gathering, Analysis, and Retrieval (EDGAR) system is the official and most comprehensive source for locating SEC filings. EDGAR serves as the primary repository where public companies submit their required disclosures. To begin, navigate to the SEC’s website and locate the EDGAR search interface.
Within EDGAR, you can search for filings using various criteria. Entering the company’s full legal name, its Central Index Key (CIK) number, or the specific form type (e.g., “10-K”) will help narrow down the results. Once found, click the link to view the document. The company name, filing type, and filing date are typically displayed prominently at the top of the filing’s summary page.
The accession number, which is crucial for precise citation, is also found on this summary page. It is usually listed under a label such as “Accession Number” or “Filing Number.” This unique identifier allows direct retrieval of the specific document. While some company investor relations websites host SEC filings, it is best to cross-reference with EDGAR to ensure access to the official version and correct citation details.
Common Citation Styles for SEC Filings
After gathering the necessary details from an SEC filing, applying a specific citation style correctly is the next step. Different fields of study and publications adhere to distinct style guides, each with its own rules for formatting government or corporate documents.
Bluebook Style
The Bluebook is widely used in legal scholarship and provides specific rules for citing government documents, including SEC filings. A standard format for an SEC filing citation in Bluebook style includes the company name, the form type, the accession number, and the date of filing. For example: Apple Inc., Form 10-K, Accession No. 0000320193-24-000077 (Nov. 3, 2024). This format concisely provides the information needed to locate the specific legal document.
APA Style
The American Psychological Association (APA) style is commonly used in social sciences and for corporate reports from government databases. An APA citation for an SEC filing includes the company name, the year of filing, the document title, and the form type, followed by a retrieval statement. For instance: Apple Inc. (2024). Annual Report Pursuant to Section 13 or 15(d) of the Securities Exchange Act of 1934 (Form 10-K). Retrieved from https://www.sec.gov/Archives/edgar/data/320193/000032019324000077/0000320193-24-000077-index.htm. The retrieval URL should ideally be a stable link to the document on the EDGAR database.
MLA Style
The Modern Language Association (MLA) style is prevalent in the humanities. When citing government documents like SEC filings in MLA, the approach focuses on the title of the filing, the company, the filing date, and the accession number, with the EDGAR database as the source. An MLA citation could look like: “Annual Report Pursuant to Section 13 or 15(d) of the Securities Exchange Act of 1934.” Apple Inc., Nov. 3, 2024, Accession No. 0000320193-24-000077. EDGAR, U.S. Securities and Exchange Commission, www.sec.gov/Archives/edgar/data/320193/000032019324000077/0000320193-24-000077-index.htm.
Chicago Manual of Style
The Chicago Manual of Style is widely adopted in history, arts, and some social sciences, offering both notes and bibliography formats. For an SEC filing, a Chicago note might be: Apple Inc., Form 10-K, filed with the U.S. Securities and Exchange Commission, Accession No. 0000320193-24-000077, November 3, 2024, EDGAR. The corresponding bibliography entry would be: Apple Inc. Form 10-K. Filed with the U.S. Securities and Exchange Commission, Accession No. 0000320193-24-000077, November 3, 2024. EDGAR. Always consult the latest edition of the specific style guide you are using, as citation rules can be updated periodically.