Year-end reporting refers to the culmination of a company’s financial activities at the close of its fiscal year, typically December 31st. This involves compiling financial statements like income statements, balance sheets, and cash flow statements that summarize the company’s financial health and performance over the past year. Publicly traded companies and some private ones are required to submit these reports to regulatory bodies like the SEC to ensure transparency for investors and the accuracy of financial reporting. Year-end reporting can offer an opportunity to uncover potential misconduct that a whistleblower might choose to bring to light.