The annual 2011 SEC 10K will be first, and they have said the quarterly SEC 10Qs should be out within 60 days after that. CIM is currently being listed on the NYSE in a four month extension, and I don't recall what date that started on but I think it will carry them through the end of the year. If you have read the press releases, then you know that GAAP will not be affected. The only question remaining is how much was earned in operations. Some of the dividends paid in 2011 may well be return of capitol, as they have stated.
Within the 8K dated 8/1/12, CIM states, "However, these changes are not expected to affect the Company’s previously reported GAAP or economic book values, actual cash flows, dividends and taxable income for any previous period." There's no evidence that tax returns will be revised; in fact, this statement indicates otherwise.