Securities Law, abbreviation for SEC Form 10-Q, a less-detailed document than the annual 10-K setting forth key aspects of a company’s business results and prospects which U.S. publicly traded companies are required to file 45 days after the close of each quarter with the United States Securities and Exchange Commission. Information in the 10-Q is not usually audited, but is more up to date than that in a 10-K. As with all other SEC filings, Form 10-Q filings are available over the Internet from the SEC’s EDGAR (Electronic Data Gathering, Analysis, and Retrieval) System.