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This document is a quarterly report for PictureTel Corporation, detailing financial information for the third quarter of 1999, including corrections to previously filed statements and cash flow details.
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How to fill out FORM 10-Q/A

01
Gather the required financial data for the reporting period.
02
Review the company's previous 10-Q filings for consistency.
03
Complete the cover page with basic information about the company and the reporting period.
04
Fill out the financial statements, including balance sheets, income statements, and cash flow statements.
05
Provide management's discussion and analysis (MD&A) of financial condition and results of operations.
06
Update any notes or disclosures to reflect changes since the previous filing.
07
Ensure that the document is properly formatted according to SEC requirements.
08
Review the form for accuracy and completeness.
09
Submit the 10-Q/A form electronically through the EDGAR filing system.

Who needs FORM 10-Q/A?

01
Publicly traded companies that need to amend a previously filed Form 10-Q.
02
Investors and analysts looking for updated financial information.
03
Regulatory bodies such as the SEC that require accurate and timely disclosures.
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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 FORM 10-Q, which is filed by publicly traded companies with the Securities and Exchange Commission (SEC) to report their financial performance quarterly. The 'A' indicates that it is an amendment to a previously filed 10-Q.
Publicly traded companies that need to correct or update information in their previously filed FORM 10-Q are required to file FORM 10-Q/A.
To fill out FORM 10-Q/A, companies must provide updated or corrected information regarding their financial statements, management discussion, and other disclosures that may have changed since the initial 10-Q filing. They must follow the SEC guidelines and ensure that all relevant information is included accurately.
The purpose of FORM 10-Q/A is to correct any errors or omissions in a previously filed FORM 10-Q, ensuring that investors and the public have access to the most accurate and current financial information about the company.
FORMATION 10-Q/A must report the updated financial statements, notes to the financial statements, management's discussion and analysis of financial condition, and any other disclosures necessary to provide a clear view of the company's financial performance and operations for the quarter.
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