Securities Exchange Act of 1934 ~ The Act empowers the SEC to require periodic reporting of information by companies with publicly traded securities. Corporate Reporting Companies with more than $10 million in assets whose securities are held by more than 500 owners must file annual and other periodic reports. www.sec.gov/about/laws.shtml
http://www.sec.gov/about/laws.shtml [EDIT]: Although I thought they had to file 120 days after fiscal year end, can't find out why I thaught dat. MY Files all F'ed up.