It also contains the company's annual financial statements. Due within 90 days of year end. It includes condensed financial data and information on significant events. Due within 45 days of quarter end. Due within 15 days of event.
Due dates vary.
Public companies are also required to provide annual reports to shareholders, and to include in them financial information similar to what is in Form 10-K when soliciting proxies relating to annual meeting of shareholders at which directors are to be elected. To meet the various reporting requirements imposed on them, public companies must maintain an adequate financial staff, supported by legal counsel and knowledgeable independent accountants. See Sample Compliance Calendar for more detail. Generally, the need to disclose information should be discussed with your legal counsel. This protection does not extend to statements which, when issued, were known to be false.