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.
 10-K Reports
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.
 10-Q Reports

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.
 8-K Reports

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 info@securitieslawyer101.com or visit
www.securitieslawyer101.com. This securities law blog post is
provided as a general informational service to clients and
friends of Hamilton & Associates Law Group, P.A. 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 Lawyers

Brenda Hamilton, Going Public Attorney
200 E. Palmetto Park Rd., Suite 103
Boca Raton, Florida 33432
Telephone: (561) 416-8956
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