This Practice Note provides an overview of the key legal and practical considerations for reporting companies to consider when issuing an earnings release and hosting an earnings call. It discusses the key rules and regulations governing the earnings announcement process, explains the typical timeline for issuing an earnings release and hosting an earnings call, and reviews the roles generally played by key participants. This Note also discusses special considerations related to announcing earnings results, including issues that arise when an earnings release and an earnings call are close in time to a securities offering, and the pros and cons of giving earnings guidance.