Regulatory filings are official documents that companies must submit to government agencies to comply with laws and regulations. These filings can include financial statements, disclosures about business operations, and reports on corporate governance. They help ensure transparency and protect investors by providing essential information about a company's performance and risks. In the United States, the Securities and Exchange Commission (SEC) is the primary agency overseeing these filings for publicly traded companies. Regular filings, such as 10-K and 10-Q reports, provide updates on a company's financial health and operational activities, allowing stakeholders to make informed decisions.