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This document is an amendment to the quarterly report of U.S. Physical Therapy, Inc. for the period ended June 30, 2003, providing financial statements and management's discussion and analysis of
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How to fill out FORM 10-Q/A
01
Obtain the most recent Form 10-Q from the SEC or the company's website.
02
Identify the specific sections that need to be amended or clarified.
03
Gather all relevant financial data and notes to properly update the necessary sections.
04
Clearly mark the changes and indicate which elements are being corrected from the original submission.
05
Use the appropriate format and structure as required by the SEC for Form 10-Q/A.
06
Review all sections thoroughly to ensure accuracy and compliance with SEC regulations.
07
Submit the amended form electronically through the SEC's EDGAR system.
08
Ensure all stakeholders are informed about the filing of the amended form.
Who needs FORM 10-Q/A?
01
Public companies that have filed a Form 10-Q and need to correct information within that filing.
02
Investors and analysts seeking updated financial information from the company.
03
Regulatory bodies monitoring compliance with financial reporting standards.
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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 quarterly report FORM 10-Q filed by publicly traded companies with the SEC, used to correct errors or provide additional information.
Who is required to file FORM 10-Q/A?
Publicly traded companies that have previously filed a FORM 10-Q and need to amend that report due to errors or new information.
How to fill out FORM 10-Q/A?
To fill out FORM 10-Q/A, a company must provide the updated information, clearly indicate the amendments, and file it through the SEC's EDGAR system.
What is the purpose of FORM 10-Q/A?
The purpose of FORM 10-Q/A is to ensure that the information provided to investors is accurate and up-to-date, allowing for transparency in financial reporting.
What information must be reported on FORM 10-Q/A?
FORM 10-Q/A must report financial statements, management's discussion and analysis, and any changes or corrections to previously reported information.
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