Public companies are required by the SEC, under the Securities 1934 Act, and Sarbanes-Oxley to file certain periodic reports to keep the investing public informed. This requirement will continue as long as the investor and asset tests are met. As noted previously, preparing to meet these requirements should be a focus for a company as it creates its filings. Companies should discuss their obligations under the various regulations with their attorneys and accountants at the beginning to lay out the obligations and ensure they can be met.
 
Legal counsel should also be consulted to confirm the SEC requirements pertaining to the form, content, and timing of specific reports. A financial public relations firm can assist companies with furnishing annual reports to shareholders. The table below presents an overview of the basic SEC reporting requirements for public companies based on their designated filer status. (See the discussion on designated filer status in the section immediately following the table on the next page).