is a document required by the SEC to announce certain significant changes in a public company, such as a merger or acquisition, a name or address change, bankruptcy, change of auditors, or any other information which a potential investor ought to know about.

- Used to prepare and present financial statements and disclosures.
- Used when classifying items and explaining accounting impacts to users of the financials.

- Example: During financial statement preparation, **8-K** guides how information is presented and disclosed.

- Why it matters: Enhances transparency, improves comparability, and reduces misunderstanding by stakeholders.