/sec-amendments-review

name: sec-amendments-review
description: Review amendments to SEC filings using Octagon MCP. Use when tracking material changes, corrections, restatements, and updates to previously filed documents including 10-K/A, 10-Q/A, 8-K/A, S-1/A, and Form 144/A filings.

SEC Amendments Review

Review amendments to SEC filings and identify material changes or corrections for public companies using the Octagon MCP server.

Prerequisites

Ensure Octagon MCP is configured in your AI agent (Cursor, Claude Desktop, Windsurf, etc.). See [references/mcp-setup.md](references/mcp-setup.md) for installation instructions.

Workflow

1. Identify Analysis Parameters

Determine the following before querying:

• **Ticker**: Stock symbol (e.g., AAPL, MSFT, GOOGL)
• **Time Period** (optional): Recent amendments, specific date range
• **Filing Type** (optional): Specific amendment types of interest

2. Execute Query via Octagon MCP

Use the `octagon-agent` tool with a natural language prompt:

Review recent amendments to SEC filings for <TICKER> and identify material changes or corrections.

**MCP Call Format:**

{
  "server": "octagon-mcp",
  "toolName": "octagon-agent",
  "arguments": {
    "prompt": "Review recent amendments to SEC filings for AMZN and identify material changes or corrections."
  }
}

3. Expected Output

The agent returns structured amendment analysis including:

**Recent Amendments:**

• Form 144/A: Amended report of proposed securities sales
• Filing date and description
• Material changes identified

**Related Filings:**

• Original filings being amended
• Subsequent transactions (e.g., bond offerings)

**Data Sources**: octagon-sec-agent, octagon-web-search-agent

4. Interpret Results

See [references/interpreting-results.md](references/interpreting-results.md) for guidance on:

• Understanding amendment types
• Assessing materiality of changes
• Tracking restatement patterns
• Evaluating correction significance

Example Queries

**General Amendment Review:**

Review recent amendments to SEC filings for AMZN and identify material changes or corrections.

**10-K Amendments:**

Has TSLA filed any 10-K/A amendments in the past year and what changes were made?

**Restatement Search:**

Identify any financial restatements or 10-Q/A amendments filed by META in 2025.

**S-1 Amendment Tracking:**

Track the S-1/A amendments filed by Reddit during their IPO process.

**8-K Corrections:**

Find any 8-K/A amendments for NVDA that corrected prior disclosures.

**Proxy Amendments:**

Review DEF 14A amendments for AAPL and identify changes to compensation disclosures.

Amendment Types

Periodic Report Amendments

| Form | Original | Amendment | |------|----------|-----------| | Annual Report | 10-K | 10-K/A | | Quarterly Report | 10-Q | 10-Q/A | | Current Report | 8-K | 8-K/A | | Transition Report | 10-KT | 10-KT/A |

Registration Statement Amendments

| Form | Original | Amendment | |------|----------|-----------| | IPO Registration | S-1 | S-1/A | | Shelf Registration | S-3 | S-3/A | | M&A Registration | S-4 | S-4/A | | Employee Plans | S-8 | S-8/A |

Proxy Statement Amendments

| Form | Original | Amendment | |------|----------|-----------| | Definitive Proxy | DEF 14A | DEFA14A | | Preliminary Proxy | PRE 14A | PREA14A | | Contested Proxy | DEFC14A | N/A |

Other Amendments

| Form | Description | |------|-------------| | Form 144/A | Amended proposed securities sale | | Schedule 13D/A | Amended beneficial ownership (>5%) | | Schedule 13G/A | Amended passive investor disclosure | | Form 3/A, 4/A, 5/A | Amended insider ownership |

Reasons for Amendments

Financial Restatements

| Reason | Severity | |--------|----------| | Accounting Error | High | | Revenue Recognition | High | | Expense Timing | Medium | | Classification Error | Medium | | Rounding/Typo | Low |

Disclosure Updates

| Reason | Typical Content | |--------|-----------------| | Additional Information | Expanded details | | Clarification | Improved explanation | | Correction | Fixed errors | | Subsequent Events | New developments | | Exhibit Updates | New or corrected exhibits |

Registration Statement Updates

| Reason | Purpose | |--------|---------| | SEC Comments | Response to staff review | | Pricing Update | Final terms | | Financial Update | More recent financials | | Material Change | Business developments | | Risk Factor Update | New risks identified |

Materiality Assessment

High Materiality Amendments

| Type | Indicators | |------|------------| | Restatement | Changed reported numbers | | Control Weakness | Internal control issues | | Regulatory | Government action response | | Legal | Litigation developments | | M&A | Deal term changes |

Medium Materiality Amendments

| Type | Indicators | |------|------------| | Clarification | Expanded disclosure | | Reclassification | Changed categories | | Exhibit | New supporting documents | | Officer | Management updates |

Low Materiality Amendments

| Type | Indicators | |------|------------| | Typographical | Spelling, formatting | | Administrative | Signatures, dates | | Cross-reference | Citation fixes | | Exhibit | Technical corrections |

Amendment Analysis Framework

Key Questions

1. **What changed?** - Specific sections modified 2. **Why?** - Stated reason for amendment 3. **When?** - Timing relative to original 4. **How material?** - Impact on financials/operations 5. **Pattern?** - History of amendments

Red Flags

1. **Frequent restatements** - Recurring accuracy issues 2. **Delayed amendments** - Long gaps from original 3. **Material weakness** - Control deficiencies 4. **SEC comment response** - Regulatory concerns 5. **Multiple rounds** - Repeated amendments 6. **Downward revisions** - Reduced financials

S-1/A Amendment Tracking

IPO Amendment Progression

| Amendment | Typical Content | |-----------|---------