L Quarterly Reports to the SEC The SEC sets forth specific guidelines as to what information must be included on Form 10-Q, the quarterly report to shareholders. 3 Required Corporations are required by the SEC to file a Form 10-Q 1. What is Form 10-Q, and how often is it filed with the SEC? 2. Explain why the SEC requires corporations to file Form 10-Q b. a. the disclosure requirements pertaining to Form 10-Q with specific regard to the following: Discuss 1. Condensed balance sheet 2. Statement of income and comprehensive income, 3. Statements of cash flows 4. Management's discussion and analysis of the interim period(s). 5. Footnote disclosures