A Form 10-K is an annual report required by the U.S. Securities and Exchange Commission (SEC) each year that is a comprehensive summary of a company's performance. Although similarly named, the annual report on Form 10-K is distinct from the "annual report to shareholders", which a company must send to its shareholders when it holds an annual meeting to elect directors (though some companies combine the annual report and the 10-K into one document). The 10-K includes information such as company history, organizational structure, executive compensation, equity, subsidiaries, and audited financial statements, among other information.

If a shareholder requests a company’s Form 10-K, the company must provide a copy. In addition, an accelerated filer must disclose on Form 10-K whether the company makes its periodic and current reports available, free of charge, on its website. SEC filings, including Form 10-K, of public companies in the U.S. may also be found at the EDGAR database on the SEC's website.

In the case of a significant event, such as a CEO departing or bankruptcy, a Form 8-K must be filed in order to provide up to date information.