# 17 C.F.R. § 249.308a (2026): Form 10-Q, for quarterly and transition reports under sections 13 or 15(d) of the Securities Exchange Act of 1934 > Federal · Regulations · In force URL: https://www.frixlaw.com/law-library/statutes/CFR_T17_P249_S249_308a ## Section - **Citation:** 17 C.F.R. § 249.308a (2026) - **Heading:** Form 10-Q, for quarterly and transition reports under sections 13 or 15(d) of the Securities Exchange Act of 1934 - **Jurisdiction:** Federal - **Kind:** Regulations - **Status:** In force - **Text as of:** August 14, 2026 - **Source:** Compiled text - **Location:** Title 17 CFR: Commodity and Securities Exchanges / Chapter II: SECURITIES AND EXCHANGE COMMISSION / Part 249: FORMS, SECURITIES EXCHANGE ACT OF 1934 / Subpart D: Forms for Annual and Other Reports of Issuers and Other Persons Required Under Sections 13, 14A, and 15(d) of the Securities Exchange Act of 1934 / § 249.308a: § 249.308a Form 10-Q, for quarterly and transition reports under sections 13 or 15(d) of the Securities Exchange Act of 1934. ## Text (a) Form 10-Q shall be used for quarterly reports under section 13 or 15(d) of the Securities Exchange Act of 1934 (15 U.S.C. 78m or 78o(d)), required to be filed pursuant to § 240.13a-13 or § 240.15d-13 of this chapter. A quarterly report on this form pursuant to § 240.13a-13 or § 240.15d-13 of this chapter shall be filed within the following period after the end of the first three fiscal quarters of each fiscal year, but no quarterly report need be filed for the fourth quarter of any fiscal year: (1) 40 days after the end of the fiscal quarter for large accelerated filers and accelerated filers (as defined in § 240.12b-2 of this chapter); and (2) 45 days after the end of the fiscal quarter for all other registrants. (b) Form 10-Q also shall be used for transition and quarterly reports filed pursuant to § 240.13a-10 or § 240.15d-10 of this chapter. Such transition or quarterly reports shall be filed in accordance with the requirements set forth in § 240.13a-10 or § 240.15d-10 of this chapter applicable when the registrant changes its fiscal year end. [67 FR 58506, Sept. 16, 2002, as amended at 69 FR 68236, Nov. 23, 2004; 70 FR 76642, Dec. 27, 2005] Editorial Note: For Federal Register citations affecting Form 10-Q, see the List of CFR Sections Affected, which appears in the Finding Aids section of the printed volume and at www.govinfo.gov. ## Nearby sections - [17 C.F.R. § 249.306 (2026) § 249.306 Form 6-K, report of foreign issuer pursuant to Rules 13a-16 (§ 240.13a-16 of this chapter) and 15d-16 (§ 240.15d-16 of this chapter) under the Securities Exchange Act of 1934.](https://www.frixlaw.com/law-library/statutes/CFR_T17_P249_S249_306.md) - [17 C.F.R. § 249.308 (2026) § 249.308 Form 8-K, for current reports.](https://www.frixlaw.com/law-library/statutes/CFR_T17_P249_S249_308.md) - [17 C.F.R. § 249.308a (2026) § 249.308a Form 10-Q, for quarterly and transition reports under sections 13 or 15(d) of the Securities Exchange Act of 1934.](https://www.frixlaw.com/law-library/statutes/CFR_T17_P249_S249_308a.md) - [17 C.F.R. § 249.310 (2026) § 249.310 Form 10-K, for annual and transition reports pursuant to sections 13 or 15(d) of the Securities Exchange Act of 1934.](https://www.frixlaw.com/law-library/statutes/CFR_T17_P249_S249_310.md) - [17 C.F.R. § 249.311 (2026) § 249.311 Form 11-K, for annual reports of employee stock purchase, savings and similar plans pursuant to section 15(d) of the Securities Exchange Act of 1934.](https://www.frixlaw.com/law-library/statutes/CFR_T17_P249_S249_311.md) - [17 C.F.R. § 249.312 (2026) § 249.312 Form 10-D, periodic distribution reports by asset-backed issuers.](https://www.frixlaw.com/law-library/statutes/CFR_T17_P249_S249_312.md) - [17 C.F.R. § 249.318 (2026) § 249.318 Form 18-K, annual report for foreign governments and political subdivisions thereof.](https://www.frixlaw.com/law-library/statutes/CFR_T17_P249_S249_318.md) - [17 C.F.R. § 249.322 (2026) § 249.322 Form 12b-25—Notification of late filing.](https://www.frixlaw.com/law-library/statutes/CFR_T17_P249_S249_322.md) - [17 C.F.R. § 249.323 (2026) § 249.323 Form 15, certification of termination of registration of a class of security under section 12(g) or notice of suspension of duty to file reports pursuant to sections 13 and 15(d) of the Act.](https://www.frixlaw.com/law-library/statutes/CFR_T17_P249_S249_323.md) - [17 C.F.R. § 249.324 (2026) § 249.324 Form 15F, certification by a foreign private issuer regarding the termination of registration of a class of securities under section 12(g) or the duty to file reports under section 13(a) or section 15(d).](https://www.frixlaw.com/law-library/statutes/CFR_T17_P249_S249_324.md) - [17 C.F.R. § 249.325 (2026) § 249.325 Form 13F, report of institutional investment manager pursuant to section 13(f) of the Securities Exchange Act of 1934.](https://www.frixlaw.com/law-library/statutes/CFR_T17_P249_S249_325.md) - [17 C.F.R. § 249.326 (2026) § 249.326 Form N-PX, annual report of proxy voting record.](https://www.frixlaw.com/law-library/statutes/CFR_T17_P249_S249_326.md) - [17 C.F.R. § 249.327 (2026) § 249.327 Form 13H, Information required on large traders pursuant to Section 13(h) of the Securities Exchange Act of 1934 and rules thereunder.](https://www.frixlaw.com/law-library/statutes/CFR_T17_P249_S249_327.md) - [17 C.F.R. § 249.328T (2026) § 249.328T Form 17-H, Risk assessment report for brokers and dealers pursuant to section 17(h) of the Securities Exchange Act of 1934 and rules thereunder.](https://www.frixlaw.com/law-library/statutes/CFR_T17_P249_S249_328T.md) --- Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/CFR_T17_P249_S249_308a. 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