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What are the rules regarding financial statements, etc for non-reporting companies listed on the Pink Sheets?Do they have to report to shareholders and not the SEC?You can see it in its entirety, here: Stock: A Guide for Investors I would encourage you to read the entire article.But in a nutshell: --Pink Sheets do not have to file regular reports with the SEC.

The rules of what information has to be reported to shareholders or to board members vary from state to state, so there is no way to provide a single answer to this aspect of your question.MISSOURI ANIKA THERAPEUTICS INC MASSACHUSETTS ANIMAL CLONING SCIENCES INC CALIFORNIA ANIXTER INTERNATIONAL INC ILLINOIS ANMORE INC FLORIDA ANNALY MORTGAGE MANAGEMENT INC NEW YORK ANNAPOLIS NATIONAL BANCORP INC MARYLAND ANNTAYLOR STORES CORP NEW YORK ANNUITY & LIFE RE (HOLDINGS), LTD.BERMUDA ANR PIPELINE CO TEXAS ANSCOTT INDUSTRIES INC ARIZONA ANSOFT CORP PENNSYLVANIA ANSWERTHINK INC FLORIDA ANSYS INC PENNSYLVANIA ANTARES PHARMA INC PENNSYLVANIA ANTEON INTERNATIONAL CORP VIRGINIA ANTHEM INC INDIANA ANTHRACITE CAPITAL INC NEW YORK ANTICUS INTERNATIONAL CORP BRITISH COLUMBIA, CANADA ANTIGENICS INC /DE/ NEW YORK ANTS SOFTWARE INC CALIFORNIA ANVIL HOLDINGS INC NEW YORK ANWORTH MORTGAGE ASSET CORP CALIFORNIA ANZ CAPEL COURT LTD AUSTRALIA ANZA CAPITAL INC CALIFORNIA AON CORP ILLINOIS AP EAGLE FINANCE CORP PENNSYLVANIA AP HENDERSON GROUP CALIFORNIA AP PHARMA INC /DE/ CALIFORNIA APA OPTICS INC /MN/ MINNESOTA APAC CUSTOMER SERVICE INC ILLINOIS APACHE CORP TEXAS APACHE MOTOR CORP BRITISH COLUMBIA, CANADA APACHE OFFSHORE INVESTMENT PARTNERSHIP TEXAS APARTMENT INVESTMENT & MANAGEMENT CO COLORADO APCO ARGENTINA INC/NEW OKLAHOMA APEX CAPITAL GROUP INC CALIFORNIA APEX MINERALS CORP UTAH APEX RESOURCES GROUP INC UTAH APEX SILVER MINES LTD NULL APHTON CORP CALIFORNIA APO HEALTH INC /NV/ NEW YORK APOGEE ENTERPRISES INC MINNESOTA APOGEE TECHNOLOGY INC MASSACHUSETTS APOGENT TECHNOLOGIES INC WISCONSIN APOLLO GOLD CORP ONTARIO, CANADA APOLLO GROUP INC ARIZONA APOLO GOLD INC BRITISH COLUMBIA, CANADA APPALACHIAN BANCSHARES INC GEORGIA APPALACHIAN POWER CO VIRGINIA APPIAN, INC.Cheers, pafalafa-ga search strategy -- personal knowledge, and a search of the SEC website for [ pink sheets ]Here's a pretty interesting list... That is, this is a list of all companies that submit 10-k Annual Reports to the SEC...there are more than 12,000 all told: All Companies Reporting 10-K Annual Reports to the Securities and Exchange Commission (SEC): Company Name and State @ROAD, INC CALIFORNIA 1 800 CONTACTS INC UTAH 1 800 FLOWERS COM INC NEW YORK 10CHARGE INC HUNGARY 110 MEDIA GROUP, INC.NEW YORK 12 TO 20 PLUS INC CALIFORNIA 1999 BROADWAY ASSOCIATES LTD PARTNERSHIP MASSACHUSETTS 1ST CENTENNIAL BANCORP CALIFORNIA 1ST COLONIAL BANCORP INC NEW JERSEY 1ST CONSTITUTION BANCORP NEW JERSEY 1ST INDEPENDENCE FINANCIAL GROUP, INC.

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