SEC Periodic Reporting

Companies become subject to the SEC’s periodic reporting requirements in several ways, including by filing a registration under the Securities Act of 1933, as amended or pursuant to the Securities Exchange Act of 1934. The SEC’s periodic reporting rules require that publicly traded companies disclose a wealth of information to the public. Periodic reporting also requires that these reports be written in plain English. Understanding these reports helps investors make informed decisions regarding whether to buy, sell or hold a company’s securities.

Periodic reports serve as a platform for issuers to provide shareholders with transparency by sharing their stories. However, it’s important to note that companies that provide materially false or misleading statements or omit material information necessary to render a report not misleading in their periodic reports can face serious liabilities under federal and state securities laws. Investors can access a company’s Form 10-K, Form 10-Q and Form 8-K filings on the SEC’s EDGAR database to ensure they are well-informed.

Form 10-K

SEC reporting companies must file a 10-K report with the SEC annually. Form 10-K reports differ from the annual reports corporations provide to shareholders. Form 10-K requires specific line item disclosures. Some companies provide their 10-K report to shareholders instead of an annual report.

Form 10-K reports require a comprehensive picture of a company’s overall business and financial condition. 10-K reports also include at least two years of audited financial statements, including a balance sheet, income statement, and statement of cash flow.

Form 10-Q

SEC reporting companies are required to file quarterly reports on Form 10-Q within 45 days after the end of each of the first three quarters of their fiscal year. The purpose of Form 10-Q is to update the information included in prior SEC filings and provide continuing disclosure, including the company’s financial position during the year. Unlike Form 10-K’s requirements, financial statements contained in Form 10-Q do not have to be audited.

Form 8-K

SEC reporting companies are required to file 8-K reports when material events occur, such as a change in management, material agreement, bankruptcy, merger, or other important events. Companies are not allowed to wait until their next 10-K or 10-Q report is due and must file Form 8-K within four days of the event.

For further information about this securities law blog, please contact Brenda Hamilton, Securities Attorney, at 200 E. Palmetto Park Rd, Suite 103, Boca Raton, Florida, (561) 416-8956, or by email at [email protected]. This securities law blog post is provided as a general informational service to clients and friends of Hamilton & Associates Law Group and should not be construed as and does not constitute legal advice on any specific matter, nor does this message create an attorney-client relationship. Please note that the prior results discussed herein do not guarantee similar outcomes.

Hamilton & Associates | Securities Attorneys
Brenda Hamilton, Securities Attorney
200 E. Palmetto Park Rd., Suite 103
Boca Raton, Florida 33432
Telephone: (561) 416-8956
Facsimile: (561) 416-2855
www.SecuritiesLawyer101.com

Learn more at the following links:

Category: Blog Posts Tags: Class of Securities, Direct Public Listing, Direct Public Offering, DPO, Exchange Act, Form 10, Form 10 Attorney, Form 10 Attorneys, Form 10 Disclosures, Form 10 Effective, Form 10 Going Public, Form 10 Lawyer, Form 10 Lawyers, Form 10 Registration, Form 10 Registration Statement, Form 10 Shell, Form 10 Shell Company, Form 10-K, Form 10-Q, Form 10-Q Periodic Report, Form 8-A, Form 8-A registration statement, Form 8-K, Form S-1, Form S-1. Registration Statement, Go Public, Go Public Direct, Going Public, nasdaq, nyse, Periodic Reporting, Public Company, Public Company Reporting Requirements, Register Securities, Registration Statement, SEC Periodic Reporting, SEC Registration, SEC Registration Statement, SEC Reporting, SEC Reporting Requirements, Section 12(b), Section 12(g), Section 16, Securities Act, Securities Attorney, Securities Exchange Act, Securities Exchange Act of 1934, Securities Lawyer

SEC Periodic Reporting

Subscribe to our Newsletter

Categories

About Us

Resources

The JOBS Act

SEC Enforcement

Please Visit Our Affiliate Sites

Hamilton & Associates Law Group P.A.

SEC Law

Ask Securities Lawyer 101 Series

Subscribe to our Newsletter

OTC Markets

SEC Registration Statements

Securities Exchange Act Registration

Going Public Transactions

Going Public For Foreign Issuers

Public Company SEC Reporting