Identify three of the documents required by the Securities Exchange Act of 1934 that are commonly encountered by auditors. Briefly describe the purpose of these documents

The documents most frequently encountered by auditors under the Securities Exchange Act of 1934 are forms

• *10-K,
• 10-Q, and
• 8-K*
  
  
• Forms 10-K and 10-Q are, respectively, annual and quarterly reports, which include the audited financial statements periodically filed with the SEC by a publicly traded entity.
• An 8-K is filed whenever a significant event occurs which may be of interest to investors, such as a change of independent auditors.