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This document is an amendment to the Quarterly Report on Form 10-Q filed by International Network Services with the SEC, providing financial information for the quarter ended September 30, 1998.
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How to fill out FORM 10-Q/A

01
Gather financial statements for the applicable quarter.
02
Review the form's instructions and understand the specific amendments needed.
03
Open the SEC's EDGAR filing website to access FORM 10-Q/A.
04
Complete the header section with the company's name, SEC file number, and the period ending date.
05
Attach the amended financial statements along with the notes and supplementary information.
06
Clearly indicate the changes made in the form and justify the reasons for the amendments.
07
Ensure all sections, including Management's Discussion and Analysis, are accurate and updated.
08
Review the entire form for consistency and completeness before submitting.
09
Submit the amended form electronically through the SEC's EDGAR system.

Who needs FORM 10-Q/A?

01
Publicly traded companies that have previously filed a FORM 10-Q.
02
Companies that need to correct or update their quarterly financial results.
03
Investors and analysts seeking transparency on a company's financial performance.
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People Also Ask about

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.
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.
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.
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.
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.
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.
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.
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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FORM 10-Q/A is an amended version of the quarterly report (FORM 10-Q) that publicly traded companies are required to file with the SEC. It is used to correct errors or provide additional information that was not included in the original filing.
Publicly traded companies that are subject to SEC regulations are required to file FORM 10-Q/A if they need to amend their quarterly reports for corrections or updates.
To fill out FORM 10-Q/A, the company must complete the required sections similar to FORM 10-Q, indicating which parts of the report are being amended. The company should also provide explanatory notes regarding the changes made.
The purpose of FORM 10-Q/A is to ensure that the information disclosed in a company's quarterly report is accurate and complete, maintaining transparency and protecting investors.
FORM 10-Q/A must report any corrections to financial statements, management discussion and analysis, risk factors, and any updates to previously disclosed information or business developments.
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