are public companies required to file form 10 q 
yes all u s public companies issuing common shares of stock that trade on exchanges are required to file form 10 q the date by which they have to file varies according to the number of shares expressed in terms of dollar worth that they have outstanding who signs form 10 q according to the sec at least one complete copy of the report filed with the commission and one such copy filed with each exchange must be manually signed on the registrant s behalf by a duly authorized officer of the registrant and by the principal financial or chief accounting officer of the registrant more information is available in the instructions for form 10 q 3must review reports accompany financial statements in a 10 q 10 qs generally are not audited or accompanied by accountants reports sec regulations prohibit companies from making materially false or misleading statements or omitting material information to make disclosures not misleading the sec staff reviews 10 qs and may provide comments to a company where disclosures appear to be inconsistent with the disclosure requirements or deficient in explanation or clarity 4the bottom linesec form 10 q is a report filed by public companies and sent to the sec after the close of each of the first three quarters of every year the final quarter is covered by sec form 10 k an annual report form 10 q can be a valuable research tool for investors because it contains a substantial amount of financial data about a company s quarterly performance as well as information regarding business operations management discussions pertinent market risks and disclosures 