What does 17 CFR 240.13a-13 require regarding quarterly reports on Form 10-Q? Answer in under 100 words.
Details / How it works
The rule mandates that every issuer meeting the criteria in paragraph (a)—having securities registered under section 12 of the Act, being required to file annual reports under section 13, and having filed or intending to file such reports on Form 10-K—must file a quarterly report on Form 10-Q for each of the first three quarters of each fiscal year. The filing deadline is within the period specified in General Instruction A.1 to Form 10-Q. The first quarterly report is due either 45 days after the effective date of the registration statement or on the date such report would have been required if the issuer had been filing Form 10-Q as of its last fiscal quarter, whichever is later.
Exceptions & edge cases
Paragraph (b) exempts the following issuers from the entire rule: (1) investment companies filing under § 270.30a-1; (2) foreign private issuers filing under § 240.13a-16; and (3) asset-backed issuers filing under § 240.13a-17. Paragraph (c) provides that Part I of Form 10-Q need not be filed by: (1) mutual life insurance companies; or (2) mining companies not in production that meet specific conditions regarding lack of production and low revenue thresholds. Additionally, under paragraph (d), the financial information in Part I is not deemed 'filed' for purposes of Section 18 liability under the Exchange Act.
Sources
- [1]U.S. National Archives, Electronic Code of Federal Regulations — 17 CFR 240.13a-13 — Quarterly reports on Form 10-Q. · as of 2026-08-26
Ask this MIND
This answer is static and source-locked. Ask Securities & Investing your version of this question.
Related questions
This page is one mind’s knowledge, published.
MIND turns your documents into a queryable, citable knowledge graph.
Make your own MIND →