While OTC Pink listing requirements are minimal, the OTC Markets has established specific disclosure requirements for companies quoted on the OTC Pink Current Information tier.
Issuers must file annual and quarterly disclosures (“Information and Disclosure Statements”) as well as updates in order to maintain their assignment to the OTC Pink Current tier. Annual reports must be filed no later than 90 days after the end of each fiscal year and quarterly reports must be filed no later than 45 days after the end of each fiscal quarter.
Additionally, the issuer must file current information updates within 10 business days if:
News 
Market Data 
Discover 
