---
title: "Place signed quarterly figures into the Form 10-Q financial statements"
url: "https://ailawframework.com/practice/capital-markets-and-securities-ecm-dcm-and-disclosure/populate-the-half-year-results-announcement-from-the-accounts/united-states"
type: "task_jurisdiction_version"
site: "AI Law Framework"
id: "A4-MO20261022-5-US"
practice_area: "Capital Markets & Securities — ECM/DCM and Disclosure"
tier: "yellow"
lawyer_review: "required"
jurisdictions: ["US"]
last_reviewed: "2026-10-22"
---

# Place signed quarterly figures into the Form 10-Q financial statements

> After the lawyer names the filer category, the tool calculates 40 days or 45 days after the end of each of the first three fiscal quarters and places the signed figures into Part I Item 1.…

Canonical page: https://ailawframework.com/practice/capital-markets-and-securities-ecm-dcm-and-disclosure/populate-the-half-year-results-announcement-from-the-accounts/united-states  
Last reviewed: 2026-10-22

Site index for agents: https://ailawframework.com/llms.txt

## Key facts

| Fact | Value |
| --- | --- |
| Practice area | [Capital Markets & Securities — ECM/DCM and Disclosure](https://ailawframework.com/practice/capital-markets-and-securities-ecm-dcm-and-disclosure.md) |
| Human involvement | Yellow: Lawyer and AI draft together |
| How AI is used | After the lawyer names the filer category, the tool calculates 40 days or 45 days after the end of each of the first three fiscal quarters and places the signed figures into Part I Item 1. It leaves the category blank until the lawyer names it. It does not write Item 2. |
| What the lawyer must review | Form 10-Q and Rule 13a-13, 17 CFR § 240.13a-13. General Instruction A.1 to Form 10-Q requires a quarterly report within 40 days after the end of the fiscal quarter for large accelerated filers and accelerated filers, as defined in 17 CFR § 240.12b-2, and within 45 days for all other registrants. No report need be filed for the fourth quarter. Part I Item 1 requires the information required by Rule 10-01 of Regulation S-X. A smaller reporting company, defined in Rule 12b-2, may provide the information required by Article 8-03 of Regulation S-X. Item 2 requires the information required by Item 303 of Regulation S-K. Rule 13a-13(a) requires a Form 10-Q for each of the first three fiscal quarters. The first quarterly report is filed either within 45 days after the effective date of the registration statement or on or before the date on which the report would have been required if the issuer had been required to file reports on Form 10-Q as of its last fiscal quarter, whichever is later. Paragraph (b) provides that the rule does not apply to investment companies required to file reports under § 270.30a-1, foreign private issuers required to file reports under § 240.13a-16, or asset-backed issuers required to file reports under § 240.13a-17. Paragraph (d) provides that the financial information required by Part I of Form 10-Q shall not be deemed filed for purposes of section 18 of the Exchange Act, and shall be subject to all other provisions of the Act. The lawyer checks every figure. Rule 12b-2 was not opened. |
| Written for | United States |
| Applies to | [Populate the half-year results announcement from the accounts](https://ailawframework.com/practice/capital-markets-and-securities-ecm-dcm-and-disclosure/populate-the-half-year-results-announcement-from-the-accounts.md) |

## Checking plan

- What the AI does: After the lawyer names the filer category, the tool calculates 40 days or 45 days after the end of each of the first three fiscal quarters and places the signed figures into Part I Item 1. It leaves the category blank until the lawyer names it. It does not write Item 2.
- Basis: Checked against the linked sources on 22 October 2026. Confirm the current instrument before reliance.

## Notes

- The tool places signed figures into Item 1. Item 2, management's discussion and analysis, is written by the lawyer.
- The 40-day and 45-day periods are applied only after the lawyer names the filer category. Rule 12b-2 was not opened.
- An issuer in Rule 13a-13(b) does not use this Form 10-Q clock.

## Sources

- [SEC Form 10-Q, General Instructions and Part I](https://www.sec.gov/files/form10-q.pdf) (checked 2026-10-22)
- [17 CFR § 240.13a-13, Quarterly reports on Form 10-Q](https://www.law.cornell.edu/cfr/text/17/240.13a-13) (checked 2026-10-22)

*Practice guidance for planning and review. Confirm current primary sources and the requirements of the actual matter. This is general information, not legal advice.*