The annual report, known as “Form C-AR,” requires disclosure of information similar to what is required in the Form C, although the Issuer’s financial statements included therein are not required to be audited nor reviewed. Issuers must file the Form C-AR no later than one hundred twenty (120) days after the end of its fiscal year. Each Issuer’s Form C-AR will be made available on the SEC’s EDGAR filing system, which is searchable by Issuer here. Notably, an issuer may cease to publish annual reports and, therefore, an Investor may not continually have current financial information about the Issuer.
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