Accelerated Filers
Certain large companies are subject to different filing deadlines for the annual and quarterly reports. If a company has been a reporting company for at least 12 months, has filed at least one annual report, and has a public float of between $75 million and $700 million (as measured on the last day of the company’s second fiscal quarter), it is considered an “accelerated filer.” An accelerated filer must file its 10-K within 75 days of the end of its fiscal year. If the company has a public flo`at of at least $700 million, it is deemed a “large accelerated filer” and must file its 10-K within 60 days of the end of its fiscal year. Both accelerated filers and large accelerated filers are required to file their 10-Qs within 40 days after the end of the fiscal quarter.
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Summary SEC Reporting Deadlines |
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Annual Report (10-K) |
Quarterly Report (10-Q) |
Special Report (8-K) |
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Regular Filers |
Due within 90 days of end of company’s fiscal year |
Due within 45 days of the end of each of company’s first three fiscal quarters |
Due within 4 days after occurrence of event being reported |
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Accelerated Fi | |||