The federal securities laws require publicly reporting companies to disclose information on an ongoing basis. For example, domestic issuers must submit annual reports on Form 10-K, quarterly reports on Form 10-Q, and current reports on Form 8-K for a number of specified events and must comply with a variety of other disclosure requirements.
The Form 10-Q includes unaudited financial statements and provides a continuing view of the company’s financial position during the year. The report must be filed for each of the first three fiscal quarters of the company’s fiscal year.
Following are the deadlines for companies to file Forms 10-K and 10-Q:
| Category of Filer | Revised Deadlines For Filing Periodic Reports | |
| Form 10-K Deadline | Form 10-Q Deadline | |
| Large Accelerated Filer ($700MM or more) | 60 days | 40 days |
| Accelerated Filer ($75MM or more and less than $700MM) | 75 days | 40 days |
| Non-accelerated Filer (less than $75MM) | 90 days | 45 days |
You’ll find a company’s Form 10-Q filings in the SEC’s EDGAR database. To filter your results, simply enter “10-Q” in the Filing Type box. To see a blank version of the form (with instructions), you can download this PDF version.
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