No. A 10-Q's financials are unaudited but auditor-reviewed — a limited engagement, less rigorous than a full audit, that provides negative assurance rather than a full audit opinion.

What's the difference between a 10-Q and a 10-K?

A 10-Q is the quarterly report — unaudited (auditor-reviewed) and less comprehensive, filed three times a year. A 10-K is the annual report — audited and the most comprehensive disclosure a company produces.

An amendment to a previously filed 10-Q, used to restate, correct, or add disclosure to a quarterly report.

Learn / 10-q

What is a 10-Q filing?

A 10-Q is the unaudited quarterly report U.S. public companies file three times a year — covering the three quarters that don't end the fiscal year — under Section 13 of the Exchange Act.

Last updated: 2026-07-30. Source: SEC EDGAR.

A 10-Q is the quarterly disclosure between annual reports

Public companies file three 10-Qs per fiscal year, one for each of the first three fiscal quarters. The fourth quarter is folded into the 10-K — there is no separate Q4 10-Q.

Filing deadlines: 40 days after quarter-end for large accelerated and accelerated filers; 45 days for non-accelerated filers. Compared to the 10-K, the financials are unaudited but reviewed by the auditor.

What's inside a 10-Q

Part I — Financial Information: condensed financial statements (balance sheet, income statement, cash flow), MD&A, market risk disclosures, and disclosure controls.
Part II — Other Information: legal proceedings, risk-factor updates (only material changes from the 10-K), unregistered share sales, and exhibits.

10-Q vs. 10-K — the practical differences

Frequency: 10-Q is quarterly (3× per year); 10-K is annual.
Audit status: 10-Q financials are unaudited (auditor-reviewed); 10-K financials are audited.
Scope: 10-Q is condensed and update-focused; 10-K is full-scope and comprehensive.
Deadline: 40-45 days after quarter-end for 10-Q; 60-90 days after year-end for 10-K.
Risk factors: 10-K lists all material risks; 10-Q only updates material changes from the 10-K.

10-Q/A — amendments

SecFilingDex tracks 10 10-Q/A amendments alongside originals. Common reasons for amendment: restated financials, corrected exhibits, or new disclosures that were material at filing date but not included.

Frequently asked questions

Is a 10-Q audited?: No. A 10-Q's financials are unaudited but auditor-reviewed — a limited engagement, less rigorous than a full audit, that provides negative assurance rather than a full audit opinion.
How many 10-Qs does a company file each year?: Three — one for each of the first three fiscal quarters. The fourth quarter is folded into the annual 10-K, so no separate Q4 10-Q is filed.
What's the difference between a 10-Q and a 10-K?: A 10-Q is the quarterly report — unaudited (auditor-reviewed) and less comprehensive, filed three times a year. A 10-K is the annual report — audited and the most comprehensive disclosure a company produces.
What is a 10-Q/A?: An amendment to a previously filed 10-Q, used to restate, correct, or add disclosure to a quarterly report.

Our view

The 10-Q is where management language drift first becomes visible — the section that changes most quarter-over-quarter is usually the section the market should be paying attention to. Diff the MD&A across consecutive 10-Qs and the story tells itself.

See live data

Browse live 10-Q filings — 23 filings indexed. Updated as new EDGAR submissions are ingested.

Sister-property applied analysis

SecFilingDex catalogs the filings. For applied analysis on the same SEC corpus — narrowed to tracked superinvestors with framework + POV — see the sister site:

HoldLens: Event Score — quantifying material events — 10-Qs surface mid-year items that don't rise to 8-K threshold. HoldLens scores them across the tracked-investor universe.

Reading on filings

Understanding the form is step one; reading one is step two. These are the references that help with the second part.

Security Analysis — Benjamin Graham & David Dodd
The reference on reading a filing and valuing what is inside it. Dense, and still the book the rest cite.
Financial Shenanigans — Howard M. Schilit
How accounting manipulation actually shows up in disclosures — written around real filings and what gave them away.
Financial Statement Analysis — Martin S. Fridson & Fernando Alvarez
A working guide to the statements inside a 10-K or 20-F, including where the notes matter more than the headline numbers.
The Intelligent Investor — Benjamin Graham
The plain-language starting point if the filings are new to you and the vocabulary is the obstacle.
The Essays of Warren Buffett — Lawrence A. Cunningham (ed.)
Shareholder letters organised by theme — a filer's own account of what disclosure is for, from the reporting side.

Several of these are on Audible — free trial — Graham and Fridson both read well as audio if you are commuting.

Book links go to Amazon. As an Amazon Associate, SecFilingDex earns from qualifying purchases, at no extra cost to you. The filings data on this site is free and never changes based on these links.

Glossary

10-Q: Quarterly report on Form 10-Q filed with the SEC under Section 13 of the Securities Exchange Act of 1934. Filed three times per year (Q1, Q2, Q3); the fourth quarter is folded into the annual 10-K. Financials are unaudited but auditor-reviewed.
10-Q/A: An amendment to a previously filed 10-Q. Used to restate, correct, or add disclosure to a quarterly report.
Auditor review: A limited engagement, less rigorous than a full audit. Required for 10-Q financials. Provides negative assurance: the auditor states they are not aware of material modifications needed.