Under the SEA, companies with publicly held securities, as well as companies of a certain size, are known as reporting companies. This means they must make regular financial disclosures that provide investors with pertinent information about the company. These disclosures include: Annual reports, using Form 10-K Quarterly reports, using Form 10-Q Major events that are relevant to investors and shareholders, using Form 8-K These disclosures provide investors with access to the information they need to make informed investing decisions