DEFINITION of 'SEC Form SP15D2 '
A form that concerns the filing of a special financial report with the SEC, pursuant to Rule 15d-2 of the Securities Exchange Act of 1934. SEC Form SP15D2 comes into play if a company's registration statement did not contain certified financial statements for the registrant's last full fiscal year or for the life of the registrant if less than a full fiscal year.
BREAKING DOWN 'SEC Form SP15D2 '
If certified financial statements were not filed initially, the registrant has 90 days from the effective date of the registration statement to file the special financial report. The special financial report must furnish the certified financial statements for the last full fiscal year or the life of the registrant if less than a full fiscal year. This filing must meet the requirements of the annual report form of registrants.