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This document is a quarterly report filed by Alliance One International, Inc., detailing its financial conditions, operations, and results for the quarter ended June 30, 2006, including restatements
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How to fill out form 10-qa - sec

How to fill out FORM 10-Q/A
01
Gather all financial data for the quarter being reported.
02
Ensure compliance with the SEC regulations and guidelines.
03
Fill out the introductory section with relevant company information.
04
Complete the financial statements section: balance sheet, income statement, and cash flow statement.
05
Provide additional disclosures as required by GAAP (Generally Accepted Accounting Principles).
06
Review and update any footnotes related to financial statements.
07
Complete the management's discussion and analysis section.
08
Ensure all sections are signed by the appropriate company officials.
09
File the completed 10-Q/A form electronically via EDGAR.
Who needs FORM 10-Q/A?
01
Publicly traded companies that need to amend their previously filed 10-Q reports.
02
Investors seeking updated financial information on the company.
03
Analysts who require accurate data for their evaluations.
04
Regulatory bodies that monitor compliance with financial disclosure requirements.
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People Also Ask about
What is required for Form 10-Q?
10-Q Filing Requirements Any publicly traded company must file the Form 10-Q, along with the Form 10-K and other required filings. The SEC gives two timeframes for filing: Large accelerated and accelerated filers with a float exceeding $700 million need to submit Form 10-Q within forty days of the quarter's end.
Do auditors review 10-Q?
When a company completes its quarterly report on Form 10-Q but its auditor cannot or will not complete its review in a timely manner, the issuer is presented with a dilemma. Absent an auditor review, if it files its 10-Q with the SEC, the filing is considered incomplete and not timely filed.
What is the difference between a Form 10-K and a Form 10-Q?
While 10K reports are due annually and must include audited financial statements, 10Q reports are due quarterly, three times a year, and include unaudited financial statements. 10Q filings provide shareholders and the public an on-going update on a company's performance over the year.
What is the MD&A in the 10-Q?
Management Discussion and Analysis (MD&A): The MD&A section of the 10-Q report provides management's perspective on your company's financial performance and operations during the previous quarter, and may highlight significant events or trends that could affect your company's future performance.
What is the purpose of the Form 10-Q?
10Q filings provide shareholders and the public an on-going update on a company's performance over the year. Because they're so frequently filed, the SEC does not require 10Q filings to be audited.
What is a Form 10-Q income statement?
The Form 10-Q includes unaudited financial statements and provides a continuing view of the company's financial position during the year. The report must be filed for each of the first three fiscal quarters of the company's fiscal year. You'll find a company's Form 10-Q filings in the SEC's EDGAR database.
What is the 10-Q income statement?
Form 10-Q contains financial statements, management discussion and analysis, disclosures, and internal controls for the previous quarter. Companies must file their 10-Qs 40 or 45 days after the end of their quarters, depending on the size of their public float.
Who signs 10-Q?
At least one complete copy of the report filed with the Commission and one such copy filed with each exchange must be manually signed on the registrant's behalf by a duly authorized officer of the registrant and by the principal financial or chief accounting officer of the registrant.
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What is FORM 10-Q/A?
FORM 10-Q/A is an amended version of the FORM 10-Q, which is a quarterly report required to be filed by publicly traded companies with the SEC. The 'A' denotes that it is an amendment to the previously submitted 10-Q.
Who is required to file FORM 10-Q/A?
Publicly traded companies that are subject to SEC reporting requirements must file FORM 10-Q/A when they need to correct or update information in their original FORM 10-Q filing.
How to fill out FORM 10-Q/A?
To fill out FORM 10-Q/A, a company must reference the specific sections of its original 10-Q that are being amended, include the amended data, and provide an explanation for the changes. The filing must also comply with SEC regulations for disclosures and formatting.
What is the purpose of FORM 10-Q/A?
The purpose of FORM 10-Q/A is to correct errors, provide updated financial information, or make necessary disclosures that were omitted or incorrectly reported in the original 10-Q filing.
What information must be reported on FORM 10-Q/A?
FORM 10-Q/A must report financial statements, management's discussion and analysis of financial condition and results of operations, disclosures about market risk, internal controls, and any other relevant updates or corrections to previously reported information.
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