its results are going to be significantly different from its guidance or from analyst expectations, it may choose to make a preannouncement of differing results. In 2013, the National Investor Relations Institute (NIRI) published Standards of Practice: Earnings Release Content, available to NIRI members. United States If the call occurs within 48 hours of a press release filed with the United States Securities and Exchange Commission (SEC) on Form 8-K and meets certain other criteria, there is no obligation to separately report the call to the SEC. Otherwise, it must be reported on Form 8-K. If the call contains non-Generally Accepted Accounting Principles (GAAP) information, then there are additional requirements under SEC regulations, including Regulation FD. Companies headquartered in the United States with securities traded on a US-based stock market or other exchange are required to file audited annual reports with the SEC on Form 10-K following the end of a fiscal year and unaudited reports on Form 10-Q following the end of a fiscal quarter. These companies announce earnings and generally hold an earnings call quarterly. Some companies with shares traded on foreign stock exchanges also have American Depositary Receipts (ADRs) that are traded on US stock exchanges and are required to file Forms 20-F and 6K with the SEC. They are likely to have their earnings announcements and calls coordinated with the schedule required in the country where their shares are traded. References External links Current and recent earnings calls of public U.S. companies. Recent earnings call transcripts. Earnings Conference Call Best Practices. Communique Conferencing Blog. September 4, 2019. Business terms Teleconferencing Corporate finance Securities (finance) Stock market