Form 8-K is a 'current report' for any material changes in the company, and this form type is for domestic issuers (US based companies).
For public U.S. companies that are incorporated in the United States. These reports are required to inform shareholders/potential investors of significant changes to the company, like mergers/acquisitions, name or address change, bankruptcy proceedings, lawsuits against the company, change of auditors, etc.
Amended 8-K's are filed under form type 8-K/A.
Form 8-K format with general instructions:
Current report pursuant to Section 13 or 15(d) (pdf)
Source: SEC.gov | Forms List
We can provide a template in MS Word format for the 8-K (cover, exhibit list, and signature page), to get you started.
8-K's have specific reporting requirements, with all disclosure information having to be filed under one of these item numbers:
| Section 1 | Registrant's Business and Operations |
| Item 1.01 | Entry into a Material Definitive Agreement |
| Item 1.02 | Termination of a Material Definitive Agreement |
| Item 1.03 | Bankruptcy or Receivership |
| Item 1.04 | Mine Safety - Reporting of Shutdowns and Patterns of Violations |
| Section 2 | Financial Information |
| Item 2.01 | Completion of Acquisition or Disposition of Assets |
| Item 2.02 | Results of Operations and Financial Condition |
| Item 2.03 | Creation of a Direct Financial Obligation or an Obligation under an Off-Balance Sheet Arrangement of a Registrant |
| Item 2.04 | Triggering Events That Accelerate or Increase a Direct Financial Obligation or an Obligation under an Off-Balance Sheet Arrangement |
| Item 2.05 | Costs Associated with Exit or Disposal Activities |
| Item 2.06 | Material Impairments |
| Section 3 | Securities and Trading Markets |
| Item 3.01 | Notice of Delisting or Failure to Satisfy a Continued Listing Rule or Standard; Transfer of Listing |
| Item 3.02 | Unregistered Sales of Equity Securities |
| Item 3.03 | Material Modification to Rights of Security Holders |
| Section 4 | Matters Related to Accountants and Financial Statements |
| Item 4.01 | Changes in Registrant's Certifying Accountant |
| Item 4.02 | Non-Reliance on Previously Issued Financial Statements or a Related Audit Report or Completed Interim Review |
| Section 5 | Corporate Governance and Management |
| Item 5.01 | Changes in Control of Registrant |
| Item 5.02 | Departure of Directors or Certain Officers; Election of Directors; Appointment of Certain Officers; Compensatory Arrangements of Certain Officers |
| Item 5.03 | Amendments to Articles of Incorporation or Bylaws; Change in Fiscal Year |
| Item 5.04 | Temporary Suspension of Trading Under Registrant's Employee Benefit Plans |
| Item 5.05 | Amendment to Registrant's Code of Ethics, or Waiver of a Provision of the Code of Ethics |
| Item 5.06 | Change in Shell Company Status |
| Item 5.07 | Submission of Matters to a Vote of Security Holders |
| Item 5.08 | Shareholder Director Nominations |
| Section 6 | Asset-Backed Securities |
| Item 6.01 | ABS Informational and Computational Material |
| Item 6.02 | Change of Servicer or Trustee |
| Item 6.03 | Change in Credit Enhancement or Other External Support |
| Item 6.04 | Failure to Make a Required Distribution |
| Item 6.05 | Securities Act Updating Disclosure |
| Section 7 | Regulation FD |
| Item 7.01 | Regulation FD Disclosure |
| Section 8 | Other Events |
| Item 8.01 | Other Events (The registrant can use this Item to report events that are not specifically called for by Form 8-K, that the registrant considers to be of importance to security holders.) |
| Section 9 | Financial Statements and Exhibits |
| Item 9.01 | Financial Statements and Exhibits |
As you can see with the above list, the reporting requirements for an 8-K may require the services of a securities lawyer to insure proper reporting.