Goodwin’s updated "Form 10-Q Form Check" for December 31 fiscal year-end companies is a convenient compliance and planning tool that pairs each section of the Form 10-Q with a summary of the disclosure requirement, the source of the regulatory rule or instruction, and relevant guidance. The table includes cells for reviewer notes and comments and item compliance status. The beginning of the table summarizes recent SEC rule changes and other considerations applicable to calendar year Q2 Form 10-Qs, including Rule 10b5-1 plan-related disclosure and risk factor and other disclosure on trending topics.