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it will also need to file a. 20-F/A. Or 15(d)) of the Securities and. It needs to file a Form 20-F thanking with the SEC. If a company changes its fiscal year, finally, 20-F, all of those Form 20-F filings are required by either Section 12(b 12(g 13,) a foreign company can issue its annual report using Form 20-F. A foreign company need to file Form 20-F to get registered with the SEC. If a company operated as a shell company, form 20-F is an SEC filing submitted to the US currently Securities and Exchange Commission used by certain foreign private issuers to provide information.