The 10-K sets the disclosure baseline for the year; each 10-Q is measured against it and updates it for material changes. That is why SEC staff comment letters often trace back to something a 10-K said — or did not say — months earlier.
Filing deadlines depend on filer status:
- Large accelerated filer — 60 days after fiscal year-end for the 10-K, 40 days after quarter-end for the 10-Q.
- Accelerated filer — 75 days for the 10-K, 40 days for the 10-Q.
- Non-accelerated filer — 90 days for the 10-K, 45 days for the 10-Q.
Frequently asked questions
No. The financial statements in a 10-Q are unaudited. The company's independent auditor performs an interim review of them — substantially narrower in scope than an audit — but does not express an audit opinion on quarterly figures.
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Related
References: SEC Exchange Act rules and Form 10-K / Form 10-Q; Regulation S-X. This page is general information, not accounting advice for a specific entity.
Written and maintained by the Gaapio team of CPAs. Last reviewed August 2026.