NT 12b-25 (late filing notification)
When Form 12b-25 is due, and when the late report is deemed filed on the original due date.
Form 12b-25 is due no later than one business day after the report due date. The report is deemed filed on that due date only if 17 CFR 240.12b-25(b) is met, including actual filing no later than the fifteenth calendar day for Form 10-K, Form 20-F, Form 11-K, Form N-CEN, or Form N-CSR, or the fifth calendar day for Form 10-Q or Form 10-D.
When to file it
A person files Form 12b-25. This screen prepares words. It does not file the notice.
What you certify
You certify, under signature of an executive officer, that the late filing could not be filed without unreasonable effort or expense. You also describe the reasons (e.g., audit firm review still in progress, system upgrade, departure of the controller).
What it does not do
It does not extend the audit. It does not extend the press release timing for earnings (those are governed by Reg FD and your bylaws, not 12b-25). It does not extend Section 16 filings.