Question

what reports are filed with the SEC by public companies? Under what circumstances are they filed?  

Answer 1

Public companies, broker-dealers and certain insiders are needed by law to make regular SEC or Securities and Exchange Commission filings. Financial professionals and investors relay on these filings to gather information about companies to evaluate them for investment purposes.

The required reports to be filed by public companies with the SEC include, Annual Form 10-K, quarterly Form 10Q’s and the current periodic form 8-K. proxy reports and shareholder and affiliate reports are also needed to be filed.

A company is subject to reporting requirements by filing under Exchange Act Section 12 registration through either form 10 and form 8-A. section 12 registration can be filed voluntarily or as per the statuary requirements (if issuer’s securities are held by either 2000 or 500 non accredited investors, and the total issuer’s assets exceed $10 million).

Companies are also subject to the SEC reporting requirements if they file for Form S-1 registration statement. These obligations become voluntary at the start of every fiscal year, when company has less than 300 shareholders.