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This document is a Form 10-Q/A filed by Southwestern Energy Company, detailing its financial performance and condition for the quarterly period ended September 30, 2012, including financial statements
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How to fill out Form 10-Q/A

01
Obtain the most recent Form 10-Q to review its contents.
02
Ensure you have all necessary financial statements and disclosures prepared.
03
Fill out the first section detailing the company's business and risk factors as required.
04
Complete the financial data section with updated fiscal quarter data.
05
Include any changes or corrections to previously reported information.
06
Review the management discussion and analysis (MD&A) section for updates.
07
Ensure disclosure of any significant events that occurred after the reporting period.
08
Sign and date the document before submission.

Who needs Form 10-Q/A?

01
Publicly traded companies that need to clarify or amend a previously filed Form 10-Q.
02
Investors looking for updated and corrected financial information about a company's quarterly performance.
03
Regulatory bodies monitoring compliance and accurate reporting by public companies.
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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.
A company may decide to file its Form 10-Q by the original or extended filing date without its auditor's review. In such circumstances, the company must explicitly disclose that the filing is incomplete because Form 10-Q's required auditor SAS 100 review was not performed and/or completed.
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.
A company's Form 10-Q is public information. Anyone who wishes to examine a company's quarterly report can go to the SEC's EDGAR database.
SEC filings (mid-1990s to present) are freely available from EDGAR (Electronic Data Gathering, Analysis and Retrieval). Most of our resources for company financials also provide SEC filings. These include: D&B Hoovers: From a company record, select Advanced > SEC Filings.
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.
All 10-Ks filed with the SEC are available to the public on the SEC's EDGAR website. Most companies also post their 10-Ks on their own websites.
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.

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Form 10-Q/A is an amended version of the Form 10-Q, which is a quarterly report that publicly traded companies are required to file with the SEC. It is used to correct errors or omissions in the original filing.
Publicly traded companies that are required to file Form 10-Q with the SEC must also file Form 10-Q/A if they need to amend their quarterly reports.
To fill out Form 10-Q/A, a company must complete the form by indicating the specific changes being made to the original Form 10-Q. This includes providing the amended financial statements and any additional disclosures required.
The purpose of Form 10-Q/A is to provide investors and the public with accurate and updated financial information by correcting any mistakes found in the original Form 10-Q.
Form 10-Q/A must report amended financial statements, management's discussion and analysis of financial condition and results of operations, quantifiable information about market risk, and any other disclosures that were amended in the original filing.
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