SEC registrants are required to file a Form 10-Q reporting interim financial information for the first three quarters of each fiscal year. A Form 10-Q does not need to be filed for the fourth quarter of any fiscal year; however, S-K 302 requires most public reporting entities to disclose certain interim information, including fourth quarter information, within the annual report. Exceptions to these disclosure requirements are noted in S-K 302(a)(5). It is not necessary to disclose the fourth quarter information as part of the audited financial statements. If a reporting entity separately issues fourth quarter financial statements, it should follow the format and content of earlier quarterly financial statements.

If a public reporting entity is not subject to the requirements of Regulation S-K 302 and has not disclosed the results of the fourth quarter in a separate section of its annual report, or has not separately issued a fourth quarter report, certain fourth quarter disclosures are still required. ASC 270-10-50-2 requires the following to be disclosed in a footnote to the annual financial statements: