When a corporation plans an IPO, which report must be filed with the Securities and Exchange Commission?

When a corporation plans to conduct an Initial Public Offering (IPO), it must file a Registration Statement with the Securities and Exchange Commission (SEC). This document is essential because it provides detailed information about the company, including its financial performance, the intended use of the proceeds from the IPO, and the risks associated with an investment in the company. The Registration Statement serves to inform potential investors about the company’s operations, financial status, and plans, making it a critical tool for transparency and investor protection.

Once the Registration Statement is filed, it often includes a Prospectus, which is a specific component that summarizes the information about the offering and is intended for potential investors. However, the entire process begins with the Registration Statement, making it the key document required by the SEC for an IPO.

Other reporting documents, like the 10-K Report, which provides an annual summary of the company's financial performance, and Form D, which is a notice used to file for certain types of private offering exemptions, are not applicable in the context of an IPO. Therefore, the requirement to file a Registration Statement is a crucial step in ensuring legal compliance and helping investors make informed decisions.