Series 79: Exchange Act Regulation 15D: Reporting Requirements

Exchange Act Regulation 15D: Reporting Requirements

Once a company’s securities are registered with the SEC, that company becomes a “reporting company” that must file certain reports with the SEC. The precise array of mandatory filings depends on the type of company and the type of security, but most reporting companies are required to file three important types of reports:

• • Annual report. Each year, a reporting company must file a Form 10-K and provide detailed financial and other disclosures. The 10-K is due within 90 days of the end of the company’s fiscal year.
• • Quarterly r