This Note explains what a Form 10-Q is and describes the information required in a Form 10-Q. This Note discusses how to prepare a Form 10-Q, including the use of forward-looking information and the value of performing a form check. This Note also describes how and when to file a Form 10-Q with the SEC and the securities exchanges and how to amend a Form 10-Q. In addition, this Note reviews the impact of a failure to file a Form 10-Q report, including antifraud liability and inability to use other forms of registration.