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This document is an amended quarterly report of Atmos Energy Corporation for the period ended December 31, 2002, addressing omissions related to certifications by the CEO and CFO.
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How to fill out Form 10-Q/A
01
Obtain the latest version of Form 10-Q/A from the SEC website or your financial institution.
02
Review the instructions and guidelines provided for completing the form.
03
Fill out the basic company information in the designated sections, including your company's name, address, and IRS employer identification number.
04
Indicate the reason for filing the 10-Q/A, specifying the sections or items that are being amended or corrected.
05
Complete the financial statements section, ensuring accuracy in reporting financial performance and condition.
06
Include all required disclosures, ensuring compliance with SEC regulations and reporting standards.
07
Review the document for completeness and accuracy, making necessary adjustments and corrections.
08
Sign the document electronically or manually as required, including the signature of the appropriate company officer.
09
Submit the completed Form 10-Q/A through the SEC's EDGAR electronic filing system.
Who needs Form 10-Q/A?
01
Public companies that need to amend or correct their previously filed quarterly reports.
02
Investors and analysts who rely on updated financial information for making informed decisions.
03
Regulatory bodies that require accurate disclosures to ensure compliance with the relevant financial reporting standards.
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Where can I find 10-Q reports?
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.
Do auditors review 10-Q?
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.
Is Form 10-Q public?
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.
Are SEC filings publicly available?
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.
Do companies have to file 10-Q?
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.
Are 10-K forms public?
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.
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.
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What is Form 10-Q/A?
Form 10-Q/A is an amended quarterly report that public companies file with the SEC to correct or update information in a previously filed Form 10-Q.
Who is required to file Form 10-Q/A?
Publicly traded companies that are required to file Form 10-Q must file Form 10-Q/A if they need to amend their previously filed quarterly reports.
How to fill out Form 10-Q/A?
To fill out Form 10-Q/A, companies must provide the updated or corrected information, indicate the specific items being amended, and follow the SEC's guidelines for filing.
What is the purpose of Form 10-Q/A?
The purpose of Form 10-Q/A is to provide investors with accurate and updated information regarding a company's financial condition and operating results for a quarter.
What information must be reported on Form 10-Q/A?
Form 10-Q/A must include updated financial statements, management's discussion and analysis, and any additional disclosures relevant to the amendments being made.
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