The Form SP 15D2 Files Dataset is the complete EDGAR corpus of Special Financial Reports filed under Rule 15d-2 of the Securities Exchange Act of 1934, together with their SP 15D2/A amendments. Each record is one EDGAR accession — the primary HTML report carrying audited annual financial statements that an effective Securities Act registration statement was permitted to omit, plus a structured metadata.json header, the Section 302 and Section 906 officer certification exhibits where applicable, and the inline-XBRL companion files when the registrant tagged the primary document. Filers are operating issuers, predominantly domestic, whose S-1, S-11, F-1, or similar registration went effective without certified financial statements for the last full fiscal year, triggering a one-time Rule 15d-2 obligation. Coverage runs from May 1996 to the present, distributed as monthly ZIP containers of TXT, JSON, and HTML files.
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The dataset packages every Form SP 15D2 and Form SP 15D2/A submission transmitted to EDGAR. Form SP 15D2 is the Special Financial Report required by Rule 15d-2 when a registrant's effective Securities Act of 1933 registration statement did not contain certified financial statements covering the last full fiscal year prior to its effective date; the registrant must then file those audited annual financial statements within ninety days of the registration statement going effective, or within four months after the relevant fiscal year end, whichever comes later. SP 15D2/A is the amendment variant, used to restate, correct, or supplement a previously transmitted Special Financial Report.
Substantively each filing is a stand-alone packet of audited annual financials prepared in the format of the registrant's annual-report form (typically Form 10-K, occasionally Form 20-F or another foreign-issuer equivalent), accompanied by the auditor's report, any required Regulation S-X supplemental schedules, and — for filings made after Sarbanes-Oxley — the principal-officer certifications mandated by Sections 302 and 906. The SP 15D2 designation is essentially a coversheet identifier that tells EDGAR the financial statements are being submitted under Rule 15d-2; the form's internal structure is driven by the registrant's chosen annual-report format rather than by SP 15D2 itself.
For each accession number the dataset provides a structured metadata.json header file together with every primary and exhibit document the registrant transmitted to EDGAR, excluding image attachments. Records are grouped by filing month into ZIP containers named YYYY-MM.zip, and the file types found inside are TXT, JSON, and HTML. Coverage begins on the earliest sample date of May 1, 1996 and extends to the present.
One record in the Form SP 15D2 Files Dataset is a single EDGAR submission of Form SP 15D2 or its amendment Form SP 15D2/A, materialized on disk as one accession-numbered folder. The folder name is the eighteen-digit EDGAR accession number with hyphens stripped (for example 000147793225001698). Inside the folder sit a structured metadata.json header file together with every primary and exhibit document the registrant transmitted to EDGAR for that accession, excluding image attachments. Records are grouped by filing month into ZIP containers named YYYY-MM.zip, but the unit of analysis is always the single accession folder: one Special Financial Report event filed under Rule 15d-2 of the Securities Exchange Act of 1934.
An accession folder layers three kinds of content:
metadata.json file carrying the structured filing header — form code, accession number, filed-at timestamp, period of report, filer-entity descriptors, and an inventory of every document EDGAR received..htm extension, holding the Special Financial Report itself: the audited financial statements and the surrounding narrative.EX-31.x, EX-32.x).When the registrant tagged the primary document with inline XBRL, the metadata.json dataFiles array additionally enumerates the XBRL taxonomy linkbase artifacts (schema, label, calculation, presentation, and definition linkbases) and the extracted XBRL instance. These XML/XSD assets may or may not be mirrored on disk; some are referenced only by URL.
metadata.json is the canonical entry point for a record and the only structured surface that summarizes the entire submission.
Top-level scalar fields include:
formType — SP 15D2 or SP 15D2/A.accessionNo — canonical hyphenated accession number.filedAt — ISO 8601 datetime with timezone offset.effectivenessDate — EDGAR effectiveness/acceptance date.periodOfReport — fiscal year-end the audited statements cover (the most reliable key for tying the record to a registrant's fiscal calendar; this is not the filing date).description — human-readable form name (Form SP 15D2 - Special Financial Report [Rule 15d-2]).id — internal 32-character hex record identifier.Link fields point back to the live EDGAR copy: linkToFilingDetails resolves to the primary HTML document on www.sec.gov, linkToTxt to the concatenated SGML submission, linkToHtml to the EDGAR filing index page, and linkToXbrl to a separately published XBRL instance when one exists. linkToXbrl is typically empty for modern records because iXBRL is embedded inline in the primary HTML rather than published as a stand-alone file.
The documentFormatFiles array enumerates every primary document in the submission. Each entry exposes sequence, size in bytes (as a string), documentUrl, description, and type. Observed type values include SP 15D2 itself, certification exhibit codes (EX-31.1, EX-31.2, EX-32.1, EX-32.2), GRAPHIC for image attachments (excluded from the on-disk packet), and a terminal entry with empty sequence and type representing the complete concatenated submission text file.
The parallel dataFiles array enumerates XBRL artifacts when present: EX-101.SCH (schema), EX-101.LAB (labels), EX-101.CAL (calculation linkbase), EX-101.PRE (presentation linkbase), EX-101.DEF (definition linkbase), and an extracted XBRL instance entry typed XML.
The entities array lists each filer entity, with role suffixes appended in parentheses to the company name (for example RedHawk Acquisition I Corp. (Filer)). Per-entity fields include cik, irsNo, fileNo, filmNo, sic (numeric SIC code paired with industry label, e.g. 6770 Blank Checks), stateOfIncorporation, fiscalYearEnd in MMDD form, the registration act (typically 34), and a type field repeating the form code. The entities array can occasionally contain multiple filers when an SP 15D2 is filed jointly, although this is uncommon for the form. A seriesAndClassesContractsInformation array is reserved for fund/series identifiers and is generally empty for SP 15D2, since the form is filed by operating registrants rather than registered investment companies.
The primary document carries the substantive Special Financial Report. In the inline-XBRL era it is delivered as XHTML with an XML prolog, and its <html> root declares the iXBRL, DEI, US-GAAP, and ECD namespaces directly. There is no outer <DOCUMENT> SGML envelope. The body opens with a hidden <div id="XBRLDIV"> containing an <ix:header> block whose <ix:hidden> section carries ix:nonNumeric and ix:nonFraction facts: entity central index key, document type, common shares outstanding, period start/end dates, and the standard DEI cover-element set. Visible content follows.
That visible content mirrors the structure of the registrant's annual-report form. For a domestic issuer using Form 10-K conventions, the typical sequence is:
Because Rule 15d-2 only requires certified financial statements for the last full fiscal year, the narrative chapters of the annual report form (business description beyond a paragraph, risk factors, MD&A, executive compensation, governance, and so on) are typically truncated or omitted. The document concentrates on the audited statements and the auditor's report. Inline XBRL tags wrap individual line-item amounts and DEI entity facts in place within the visible HTML; numeric facts may carry scale and decimals attributes that must be applied to recover the as-presented value, and context references resolve to specific period and entity dimensions.
Exhibit documents accompany the primary filing as separate .htm files inside the same accession folder. Unlike the primary filing — which since iXBRL adoption is delivered as bare XHTML — exhibit files retain the classic EDGAR SGML document wrapper, opening with <DOCUMENT> and carrying <TYPE>, <SEQUENCE>, <FILENAME>, <DESCRIPTION>, and <TEXT> header lines before the inner HTML body, and closing with </TEXT></DOCUMENT>.
Two exhibit families dominate post-Sarbanes-Oxley SP 15D2 records:
EX-31.1 (and EX-31.2 when there are separate principal executive and principal financial officers) is the Section 302 certification under Rule 13a-14(a)/15d-14(a). The certifying officer attests to having reviewed the report, to the absence of untrue statements or omissions of material fact, to the fair presentation of the financial statements, and to the officer's disclosure-controls responsibilities.EX-32.1 (and EX-32.2 analogously) is the Section 906 certification under 18 U.S.C. Sec. 1350. The certifying officer attests that the report fully complies with the Exchange Act's reporting requirements and fairly presents the registrant's financial condition.Both certification exhibits are short single-page documents naming the certifying officer. Pre-Sarbanes-Oxley SP 15D2 filings (filed before mid-2002) generally do not carry these certification exhibits because the underlying obligation post-dates them. Other Regulation S-K exhibits (consent of independent accountant, for example) appear occasionally but are not the norm.
Each accession folder includes the metadata.json header, the primary SP 15D2 (or SP 15D2/A) document, every non-image exhibit transmitted with the original EDGAR submission, and — when iXBRL companion files were filed — the associated XBRL taxonomy linkbase files and extracted instance enumerated under dataFiles. The metadata.json provides a complete inventory of the original EDGAR submission, including pointers to documents that may not be mirrored locally, and exposes the filer-entity identifiers needed to join the record to other EDGAR datasets by CIK or accession number.
Image attachments — entries with type: GRAPHIC in documentFormatFiles, typically auditor-firm letterhead logos, signature scans, or chart graphics referenced from the financial-statement HTML — are intentionally excluded from the on-disk packet. Their documentUrl values continue to resolve to the original EDGAR locations, so a reader who needs a specific image can retrieve it directly from www.sec.gov. References to image content in the primary HTML (for example an auditor signature rendered through an <img> tag) will therefore not resolve to a local file but will resolve via the EDGAR URL.
The concatenated SGML submission text file referenced by the empty-type entry in documentFormatFiles and by linkToTxt is similarly accessible by URL but is not duplicated on disk; the disaggregated component documents are provided instead. External documents incorporated by reference into the financial statements — prospectuses, prior periodic reports, registration statements cited in the notes — are likewise not duplicated within the SP 15D2 record.
SP 15D2 filings span three presentation eras, and a single accession folder can mix shapes:
<DOCUMENT> envelopes, with financial statements rendered as monospaced ASCII tables.<html> root and embeds tagged facts in <ix:header> and <ix:nonNumeric> / <ix:nonFraction> wrappers around the visible numbers. The primary file no longer carries an outer <DOCUMENT> envelope.Certification exhibits are not subject to XBRL tagging and continue to use the classic SGML wrapper even in modern records, so extraction code must handle both shapes within the same accession folder.
Two regulatory waves shape the internal anatomy:
EX-31.x and EX-32.x) as standard exhibits, mirroring the certification regime of periodic reports.EX-101.*) appeared first as supplementary attachments. The subsequent inline-XBRL mandate folded the structured tagging into the primary HTML document itself, producing the iXBRL XHTML shape seen in modern records.Because SP 15D2 is a low-volume, niche form filed almost exclusively by small or newly registered issuers, individual filings vary considerably in how completely they implement the optional surrounding annual-report sections. The core requirement — audited financial statements for the last full fiscal year — has remained constant since the form's introduction in 1996.
formType cleanly distinguishes original Special Financial Reports (SP 15D2) from amendments (SP 15D2/A), but amendments do not necessarily replace the original wholesale; they may introduce only the corrected statements or schedules. A complete view of a registrant's audited financials may therefore require reading both the original and any subsequent amendment.periodOfReport denotes the fiscal year-end of the audited statements, not the filing date, and is the correct field for joining to a registrant's fiscal calendar.<DOCUMENT> envelope). Parsers must detect and switch on the file shape rather than assume one form.scale, decimals, and contextRef attributes; correctly interpreting amounts requires applying the scale and resolving the context to its period and entity dimensions.<img> references in the primary HTML may target excluded GRAPHIC files; resolution requires falling back to the EDGAR documentUrl in metadata.json.cik and periodOfReport is frequently necessary to track restatement history and reconcile audit opinions.Each record is filed by a single registrant under Rule 15d-2 of the Securities Exchange Act of 1934. The filer is an issuer whose Securities Act of 1933 registration statement (typically S-1, S-11, F-1, or similar) was declared effective without containing certified (audited) financial statements for the registrant's last full fiscal year. The SP 15D2 filing closes that gap by placing audited annual financial statements for the most recently completed fiscal year into the public record after effectiveness.
The filing population is narrow:
Established Exchange Act reporting companies are excluded by design. A registrant already on a Form 10-K (or 20-F / 40-F) cycle has its audited financials in the public record through that periodic regime and has no Rule 15d-2 obligation.
The trigger is the effective date of a Securities Act registration statement that did not include certified financial statements for the registrant's last full fiscal year. Effectiveness simultaneously subjects the registrant to Section 15(d) reporting and creates the Rule 15d-2 obligation to file the special financial report containing the missing audited annual financials.
This is a one-time procedural obligation, not a recurring annual filing. Once satisfied, the registrant moves onto the standard Section 15(d) periodic-reporting cycle (Form 10-K thereafter for domestic issuers).
Rule 15d-2 sets the filing date as the later of:
Whichever date falls later controls. The four-month alternative gives the auditor time to complete the audit when the fiscal year only recently ended; the 90-day clock controls when effectiveness occurs well after fiscal year end.
The special report's audited financials and schedules are presented in the format prescribed by the registrant's applicable annual report form (e.g., Form 10-K), but the submission itself is filed under the SP 15D2 designation, not as a 10-K.
Each SP 15D2/A relates back to a specific prior SP 15D2; together they form the complete Rule 15d-2 record for that registration cycle.
Form SP 15D2 is a one-time, seam-filling annual-style report triggered by a specific gap in a Securities Act registration, not a recurring periodic filing. The most useful comparisons are therefore the regular annual-report family that SP 15D2 temporarily stands in for, the registration-statement exhibits whose omissions create the gap, and the parallel reporting rules under Section 15(d).
Form 10-K is the recurring annual report under Section 13 or 15(d) and the closest substantive cousin. Rule 15d-2 directs the special report to follow the format of the form the registrant would otherwise use for its annual report, so the audited financial-statement core can look nearly identical.
Key differences:
For ongoing annual financial disclosure, use the 10-K dataset; SP 15D2 covers only the narrow bridge population, and only one fiscal year per registrant.
Like SP 15D2, 10-KT is a non-recurring annual-style filing tied to a corporate event and built on the 10-K disclosure framework. The trigger differs: 10-KT covers the stub period created by a fiscal-year change, while SP 15D2 covers the most recently completed full fiscal year that an effective registration statement was permitted to omit. 10-KT bridges two normal annual cycles; SP 15D2 bridges registration and the first Rule 15d-1 annual report. They are parallel one-offs addressing distinct timing irregularities, never substitutes.
S-1 (domestic) and F-1 (foreign private issuer) registration statements are the direct precursors to an SP 15D2. The Rule 15d-2 obligation arises precisely because such a registration was declared effective using interim or unaudited figures permitted under Regulation S-X age-of-financials rules, omitting certified statements for the last full fiscal year.
The contrast is stage and purpose, not content:
Pair the S-1/F-1 dataset to see what the registration omitted; the SP 15D2 dataset is the only place the audited prior-year statements eventually land.
20-F is the foreign private issuer annual report; 40-F is its MJDS analogue for eligible Canadian issuers. They occupy the recurring-annual-report role for foreign filers that 10-K occupies domestically.
Because Rule 15d-2 prescribes the format of the registrant's normal annual report, an SP 15D2 from a foreign private issuer can be styled in 20-F or 40-F format rather than 10-K. The SP 15D2 dataset is therefore framework-agnostic on the underlying GAAP/IFRS presentation, while the 20-F and 40-F datasets contain only recurring foreign-issuer annual reports and never the Rule 15d-2 bridge.
The two rules are sequential, not alternative. Rule 15d-1 starts the forward-looking annual cadence the year after a registration statement becomes effective; its output flows into the 10-K, 20-F, and 40-F corpora. Rule 15d-2 carves out the prior gap: when the registration omitted certified financials for the last full fiscal year, the registrant must file a special report covering that year before the first Rule 15d-1 annual report comes due. The SP 15D2 dataset is the dedicated home for Rule 15d-2 output, which has no natural place in the periodic-reporting datasets because it is neither a normal annual report nor an amendment to one.
Both use the standard "/A" amendment mechanism, but the underlying filings differ in scope. A 10-K/A revises a full annual report and can touch any Item, often years into a registrant's reporting life. An SP 15D2/A revises a bounded, mostly financial-statement filing, so its amendments are correspondingly narrow, typically corrections to the certified financials or certifications themselves.
SP 15D2 is the unique seam-filling filing between an effective Securities Act registration and the registrant's first regular Rule 15d-1 annual report. It exists only when the registration was permitted to go effective without certified financials for the last full fiscal year, making the dataset small, non-recurring per registrant, and structurally adjacent to but not interchangeable with annual-report datasets:
The SP 15D2 dataset is the only source for the audited last-fiscal-year financials of registrants whose registration statement was permitted to omit them, in the form mandated by Rule 15d-2.
Because Form SP 15D2 captures certified annual financial statements filed under Rule 15d-2 only when a registration statement went effective without audited financials for the last full fiscal year, the corpus serves a narrow set of professional users.
Disclosure counsel and IPO, spin-off, and carve-out lawyers use the dataset as a precedent library for an uncommon filing. They review cover-page metadata, certifying language, audit-report structure, and supplemental schedules to confirm what the staff has accepted as compliant, and they map effectiveness dates against the 90-day and four-month deadlines when modeling post-effective filing calendars. SP 15D2/A amendments inform pre-filing review by showing which defects (missing certifications, restated figures, auditor changes, schedule omissions) have historically triggered corrections.
External auditors and engagement-quality reviewers use the corpus to study audit-report formatting on Rule 15d-2 engagements: signature blocks, dating and scope language, consent treatment, and the alignment of audited statements with the form prescribed for the registrant's annual report. Outputs include internal training materials, peer-review samples, and inspection-readiness binders.
Periodic-reporting compliance officers use the metadata files (accession number, filer identifiers, filing dates, form type) to validate EDGAR classifiers, reconcile form-type taxonomies, and confirm that monitoring tools route both originals and SP 15D2/A amendments correctly. A complete corpus of a rare form is the value here.
Forensic accountants diff SP 15D2/A amendments against originals to detect changes in audited figures, auditor opinions, or schedules, then combine that signal with later annual reports to reconstruct restatement histories for issuers whose Exchange Act reporting began with a special financial report rather than a 10-K.
Researchers studying registration-gap reporting, IPO disclosure quality, and the transition from Securities Act to Exchange Act reporting use the bounded, complete population for event studies and filing-timing analysis. Filing dates, registrant identifiers, fiscal year-ends, and original-vs-amended status are the primary variables.
Analysts initiating coverage on recently registered issuers treat SP 15D2 as the first audited financial package available outside the registration statement. They pull the income statement, balance sheet, cash flow statement, footnotes, and any audit qualifications to seed initial models and validate figures previously taken from prospectus-style disclosure. Credit analysts apply the same workflow when underwriting initial debt exposure.
Diligence teams retrieve a target's certified financials directly from SP 15D2 rather than extracting them from a longer registration statement, then reconcile management numbers against the first statements to receive a public-company audit opinion.
EDGAR pipeline engineers use the pre-bundled corpus to test parsers, populate form-type lookup tables, and verify low-volume form handling across TXT, JSON, and HTML. RAG developers building securities-law assistants embed the full corpus to cover rare form types alongside 10-K and 10-Q, and to evaluate retrieval on Rule 15d-2 questions.
Users cluster around four needs: legal precedent for drafting and reviewing the filings, audit-report inspection, complete-coverage compliance and engineering work on a rare form type, and access to the first audited financials of newly registered issuers for research, analysis, and diligence.
Concrete workflows the Form SP 15D2 Files Dataset supports, grounded in the records' metadata.json headers, primary financial-report HTML, certification exhibits, and SP 15D2/A amendments.
Disclosure counsel preparing a post-effective filing calendar pull effectivenessDate, periodOfReport, fiscalYearEnd, and filedAt from metadata.json across the full population to measure how registrants have spaced filings against the 90-day post-effectiveness and four-month post-fiscal-year-end triggers. The output is a benchmark of historically accepted timing patterns and a set of cited precedents for client memoranda.
Forensic accountants pair each SP 15D2/A accession with its predecessor SP 15D2 (matched on cik and periodOfReport) and diff the primary HTML financial statements, auditor reports, and Section 302/906 certification exhibits to isolate which line items, opinion paragraphs, or signing officers changed. Joining those records by cik and periodOfReport to subsequent Form 10-K or 20-F filings extends the restatement chain into the recurring reporting cycle.
Equity and credit analysts initiating coverage extract the audited balance sheet, statements of operations, statements of cash flows, and footnotes from the iXBRL-tagged primary document, applying scale, decimals, and contextRef attributes to recover as-presented values. The resulting figures replace prospectus-stage numbers in the working model and serve as the first public-company audit baseline for valuation and underwriting.
Audit firm inspection and EQR teams sample EX-31.x and EX-32.x exhibits and the auditor's report inside the primary document to review signature blocks, date alignment, scope language, and consistency between certifying officer names and the audit opinion. Filtering metadata.json on formType = SP 15D2 and entities.sic produces industry-stratified samples for inspection-readiness binders and internal training packs.
Data engineers use the complete pre-bundled corpus as a regression fixture to confirm that classifiers route both SP 15D2 and SP 15D2/A correctly, that parsers handle the mixed-shape problem (bare iXBRL XHTML primary documents alongside SGML-wrapped certification exhibits in the same accession folder), and that XBRL extractors resolve the dataFiles linkbase set. The 1996-onward span also exercises legacy ASCII and HTML-in-SGML eras that are otherwise hard to cover.
RAG developers building securities-law copilots index the SP 15D2 corpus alongside 10-K, 20-F, and S-1 collections so that prompts about Special Financial Reports, registration-gap audited financials, or amendment scope retrieve actual SP 15D2 language rather than drifting to adjacent annual-report forms. The bounded population doubles as a retrieval-precision evaluation set for low-volume form coverage.
Dataset Index JSON API: https://api.sec-api.io/datasets/form-sp-15d2-files.json
This endpoint returns dataset metadata, including the name, description, last updated timestamp, earliest sample date, total record count, total size, covered form types (SP 15D2, SP 15D2/A), container format (ZIP), and included file types (TXT, JSON, HTML). It also provides the download URL for the full dataset archive and a list of all individual container files with their per-container size, record count, last updated timestamp, and direct download URL. Poll this endpoint to detect which containers were modified in the latest refresh run and download only the changed files on a day-by-day basis.
This endpoint does not require an API key.
Example response:
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{
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"datasetId": "1f13365b-9ae0-6a23-aeab-ffc76ba0520e",
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"datasetDownloadUrl": "https://api.sec-api.io/datasets/form-sp-15d2-files.zip",
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"name": "Form SP 15D2 Files Dataset",
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"updatedAt": "2026-05-07T02:51:19.000Z",
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"earliestSampleDate": "1996-05-01",
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"totalRecords": 264,
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"totalSize": 4425104,
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"formTypes": ["SP 15D2", "SP 15D2/A"],
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"containerFormat": "ZIP",
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"fileTypes": ["TXT", "JSON", "HTML"],
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"containers": [
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{
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"downloadUrl": "https://api.sec-api.io/datasets/form-sp-15d2-files/2026/2026-03.zip",
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"key": "2026/2026-03.zip",
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"size": 138783,
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"records": 2,
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"updatedAt": "2026-03-21T02:51:19.000Z"
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}
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]
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}
Download Entire Dataset: https://api.sec-api.io/datasets/form-sp-15d2-files.zip?token=YOUR_API_KEY
Downloads the complete dataset as a single ZIP archive containing all SP 15D2 and SP 15D2/A filings since 1996. This endpoint requires an API key.
Download Single Container: https://api.sec-api.io/datasets/form-sp-15d2-files/2026/2026-03.zip?token=YOUR_API_KEY
Downloads one individual monthly container file instead of the full dataset, which is useful for incremental updates. This endpoint requires an API key.
The dataset covers Form SP 15D2, the Special Financial Report filed under Rule 15d-2 of the Securities Exchange Act of 1934, together with its amendment variant Form SP 15D2/A. Both form types are included; formType in the metadata.json header distinguishes them.
One record is a single EDGAR submission of Form SP 15D2 or SP 15D2/A, materialized as one accession-numbered folder. The folder holds a metadata.json header, the primary HTML report carrying the audited financial statements, and any non-image exhibit documents (most commonly the Section 302 and Section 906 officer certifications, and any inline-XBRL companion files).
Issuers whose Securities Act registration statement (typically Form S-1, S-11, Form F-1, or similar) went effective without certified financial statements for the registrant's last full fiscal year. Effectiveness creates a one-time obligation under Rule 15d-2 to file the missing audited annual financials. Established Exchange Act reporting companies already on a 10-K (or 20-F / 40-F) cycle do not file SP 15D2.
Rule 15d-2 sets the deadline as the later of 90 days after the effective date of the Securities Act registration statement or four months after the end of the fiscal year for which audited financial statements are required. Whichever date falls later controls.
The earliest sample date is May 1, 1996, and the dataset is refreshed to include current filings as they are submitted to EDGAR. SP 15D2 is a one-time, low-volume form, so new records arrive sporadically rather than on a fixed cadence.
Records are grouped by filing month into ZIP containers named YYYY-MM.zip. Inside each accession folder, files are TXT (the concatenated SGML submission, accessible by URL), JSON (the metadata.json header), and HTML (the primary Special Financial Report and exhibit documents, including iXBRL-tagged XHTML in modern records). Image attachments are excluded from the on-disk packet but remain reachable via the documentUrl values in metadata.json.
Form 10-K is the recurring annual report filed every fiscal year by Exchange Act reporting companies and contains the full Item-by-Item annual disclosure (MD&A, business, risk factors, ICFR). Form SP 15D2 is filed once per registrant only when an effective registration statement omitted certified financials for the last full fiscal year, and is generally limited to the audited financial statements, supplemental schedules, and required certifications. The 10-K dataset covers the recurring Rule 15d-1 cycle; the SP 15D2 dataset is the only home for the Rule 15d-2 bridge filing.