Certified Fraud Examiner Practice Exam 2025 – All-in-One Guide to Master Your Certification!

The correct answer is that the SEC 10-Q form specifically reports the quarterly results of publicly traded companies. This form is a mandatory report that provides a comprehensive update on a company's financial performance for the quarter, including financial statements, management analysis, and any changes in accounting policies. It is important for investors and analysts as it offers timely information about the company's operating results and financial position, facilitating informed investment decisions.

The 10-Q must be filed three times a year, as it covers each quarter except for the fourth quarter, which is reported in the annual 10-K form. This distinction highlights the emphasis on providing regular updates throughout the fiscal year, which is vital for monitoring the ongoing performance of a company.

The other options pertain to different reporting requirements or aspects of financial disclosure. The annual performance of a company is reported in the 10-K form, while special circumstances affecting a company may appear in various filings but are not the primary focus of the 10-Q. Lastly, new regulations imposed on traded securities do not directly relate to the quarterly report, as the 10-Q form centers on the company's own financial performance rather than regulatory changes.