Public companies in the U.S. must file a number of forms with the Securities and Exchange Commission (SEC).
First, note that not all public companies have the same reporting requirements. Smaller public companies are required to make fewer disclosures, emerging market companies can make scaled disclosures, and foreign private issuers file different forms (e.g., a 20F instead of a 10K).
But here are the main filings required of public companies in the United States:
Form 10K is an annual filing that must be filed within 90 days of the company's fiscal yearend
Form 10Q is a quarterly filing that must be filed within 35 days of the end of the first, second, and third quarters
Form 8K must be filed within four business days of a material event (to disclose the resignation of a board member, the firing of the company's auditor, etc.)
*Note that Form S1 is the initial registration statement that must be filed before a company goes public (IPO), and this filing must be made prior to the recurring filings listed above.
There are other forms (DEF14A proxy statements filed before a shareholder vote, Form 144 filings to disclose the sale of restricted or control securities, etc.) but the 10K, 10Q, and 8K are of primary importance to investors.
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