Form N-Q/A Filings

What Is SEC Form N-Q/A?

SEC Form N-Q/A is an amendment to Form N-Q, which was required under Rule 30b1-5 under the Investment Company Act of 1940. It was used by registered management investment companies, other than small business investment companies registered on Form N-5, to amend a previously filed quarterly schedule of portfolio holdings submitted to the Securities and Exchange Commission (SEC).

This form was typically filed when a fund needed to correct, revise, or supplement information contained in an earlier Form N-Q filing for the first or third fiscal quarter. It allowed the registrant to update the SEC record while preserving the original reporting framework that applied to quarterly portfolio holdings disclosures.

Form N-Q/A helped make corrections to previously reported fund holdings information publicly available by requiring covered funds to submit amended disclosures to the SEC. Although it functioned as an amendment filing, Form N-Q and related requirements were rescinded effective May 1, 2020, following the SEC’s reporting modernization changes.

Key elements typically found in SEC Form N-Q/A include:

• Name of the registrant and Investment Company Act file number
• Reporting period covered by the amendment
• Corrected quarterly schedule of portfolio holdings
• Explanatory note describing the reason for the amendment
• Signature and date of the amended filing

SEC Form N-Q/A Filing Deadlines

SEC Form N-Q/A does not have a separate fixed filing deadline in the same way as the original Form N-Q. Instead, it was generally filed as needed when a registrant determined that a previously submitted quarterly holdings report required correction or revision.

These timing points are useful for understanding how the amendment relates to the original Form N-Q reporting framework.

Key Things to Know About Form N-Q/A Filing Rules

1. Amendment to an Existing Filing: Form N-Q/A was used only to amend a previously filed Form N-Q, not to replace the underlying reporting requirement itself.
2. No Separate Fixed Deadline: Unlike the original Form N-Q, the amendment was generally filed as needed when corrections or updates were necessary.
3. Applies to Covered Investment Companies: The form applies to registered management investment companies, other than small business investment companies registered on Form N-5.
4. Used for Corrective Disclosure: Registrants typically used Form N-Q/A to fix errors, clarify disclosures, or revise portfolio holdings information contained in an earlier filing.
5. Rescinded With Reporting Modernization Changes: Form N-Q and related amendment filings were rescinded effective May 1, 2020, as the SEC modernized fund reporting requirements.

To review historical fund disclosure activity, our SEC company filings help you track filings such as Form N-Q, N-Q/A filings, Form N-CSR filings, and related investment company reports in one place.