D.C. Mun. Regs. tit. 26, r. 26-B208
An issuer that qualifies for a small corporate offering registration shall file quarterly reports with the Department that shall:
After the registration statement has been declared effective, and while the offering is still in progress, the disclosure form shall be amended or supplemented to reflect material events concerning the issuer or the offering to make the disclosure form accurate and complete. A copy of the disclosure form as changed, revised or supplemented clearly marked to show changes from the previously filed version (including amendments to reflect registration effectiveness in other jurisdictions) shall be filed with the Commissioner. If any of the revisions are of such significance as to materially change the terms of the offering or the financial condition of the company, the disclosure document, as revised or supplemented, shall be recirculated to persons in the District that have previously subscribed, and they shall be given the opportunity to rescind or reconfirm their investment.
Annual financial reports shall be filed with the Department within 90 days after the close of the issuer's fiscal year for a period of three (3) years following the effective date of the registration. In the event the corporation ceases operation, such financial reports shall continue to be furnished to the Department unless the corporation is dissolved and all remaining assets distributed, if any. In such an event, the issuer shall furnish documentation to the Department to close the file.
The issuer shall file with the Department any reports that the Commissioner may require.
The issuer shall file with the Department all sales and advertising literature that the issuer or its agents use in connection with the offering.
D.C. Mun. Regs. tit. 26, r. 26-B208