After the filing of the prospectus and its entry into force, the company shall regularly disclose to the public through the SFC's website its operating and financial performance and status. Depending on the size of the company, the types and requirements for disclosure will vary. The major ones include quarterly reports, annual reports and special reports. The quarterly report and the annual report should be accompanied by the latest financial information of the company. The quarterly report should be reviewed by the auditor, while the annual report should be audited by the auditor and the audit report should be included in the annual report.