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⍰ ASK How does the USA regulate the disclosure of financial information for publicly traded companies?

Publicly traded firms must regularly report to the SEC submitting quarterly and annual filings. The Form 10-K, an annual report details financial performance,, management analysis, and audited financial statements. Quarterly reports (Form 10-Q) provide interim financial updates.

Material events are swiftly disclosed via Form 8K, covering significant corporate changes or financial restatements. These disclosures empower investors with current and accurate information for informed decisions.

The Sarbanes Oxley Act of 2002 added internal control assessments and CEO/CFO certifications, reinforcing corporate governance and accountability.
 

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