Form 10-Q Drafting and Review

Summary

This practice note discusses Form 10-Q, the quarterly report filed by U.S. companies subject to the reporting requirements of Section 13 (15 U.S.C. § 78m) or 15(d) (15 U.S.C. § 78o(d)) of the Securities Exchange Act of 1934, as amended (Exchange Act) (reporting companies or registrants), with the Securities and Exchange Commission (SEC). This practice note focuses on the significant disclosures required in Form 10-Q reports and highlights the differences in those disclosures from the more extensive information required to be provided in annual reports on Form 10-K filed by U.S. reporting companies.