In the United States, it is a company which is required to file periodic and current reports with the relevant exchange authorities (the SEC) as a result of a recent public offering or voluntary registration under the Securities Exchange Act of 1934. The Exchange Act enlists ongoing disclosure requirements meant to keep investors informed on a current basis of information about significant changes in the financial position or operations of the issuer. These requirements encompass an obligation to file periodic reports on form 10-K and form 10-Q and current reports on form 8-K with the SEC.

It is also known simply as a reporting company.