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SEC rules require your company to file annual reports on Form 10-K and quarterly reports on Form 10-Q with the SEC on an ongoing basis.

Most U.S. public compa- nies are required to produce a 10-K each year and file it with the U.S. Securities and Exchange Commission (SEC). (Non-U.S. public companies usually file their annual reports with the SEC on different forms.) SEC rules require that 10-Ks follow a set order of topics.

10-K is short for Form 10-K, which is a document the SEC requires all public companies to file each year. The form presents a financial picture of the company, detailing its revenues, assets, and liabilities for the previous year.

2023 Supplement On May 22, 2023, the Office of Management and Budget (OMB) released the 2023 OMB Compliance Supplement (Supplement), which is effective for audits of fiscal years beginning after June 30, 2022.

State separately, in the balance sheet or in a note thereto, any item in excess of 5 percent of total current liabilities. Such items may include, but are not limited to, accrued payrolls, accrued interest, taxes, indicating the current portion of deferred income taxes, and the current portion of long-term debt.

The SEC mandates that all public companies file regular 10-Ks to keep investors aware of a company's financial condition and to allow them to have enough information before they buy or sell securities issued by that company.

A company utilizes Form 10-Q—one of many required by the SEC—upon the completion of each quarter to release unaudited financial statements and give an overview of the company's financial situation. The exact filing dates depend on the organization's fiscal year, but it is necessary to file three 10-Q reports each year.