Once a private company completes its going public transaction using a Form S-1 registration statement, under most circumstances, it becomes subject to the reporting requirements of the Securities Exchange Act of 1934 (the “Exchange Act”) . Rules 13(a)-13 and 15(d)-13, require that SEC reporting issuers file a Form 10-Q for each of the first three quarters of each fiscal year.
Rules 8-03 and 10-01(d) of Regulation S-X require that a company‘s interim financial statements
