The SEC form used for quarterly financial reports by public companies is Form 10-Q.
A Form 10-Q gives investors an interim update on a registrant’s financial condition and results. It generally includes financial statements, management’s discussion and analysis, market-risk information and other required disclosures. Unlike an annual Form 10-K, the financial statements in a 10-Q are generally unaudited, although they remain subject to SEC filing requirements and review processes.
Companies typically file Form 10-Q for each of the first three fiscal quarters. There is no fourth-quarter 10-Q because the final quarter is covered within the annual Form 10-K. Filing deadlines depend on the registrant’s filer status; larger accelerated filers generally have less time than smaller reporting companies.
The forms in the answer choices serve different purposes. Form 10-K is annual, Form 8-K reports specified current events, and Form S-1 is a registration statement commonly used for securities offerings. Investors can find 10-Q filings through the SEC’s EDGAR database.