To aid compliance with the accelerated filing deadlines, the Commission extended the EDGAR filing cut-off deadlines in Regulation S-T for Schedules 13D and 13G from 5:30 p.m. to 10:00 p.m. ET.In addition, all filers must comply with a new XML structured data requirement for disclosures...
1A "non-accelerated" filer is an issuer that is not an "accelerated filer" or a "large accelerated filer," as those terms are defined in SEC Rule 12b-2. Generally speaking, a non-accelerated filer is an issuer that has less than $75 million in public float as of the last business da...
Both accelerated filers and large accelerated filers are required to obtain limited assurance beginning with the fourth fiscal year of disclosure; however, only large accelerated filers are required to obtain an attestation report at a "reasonable assurance level" starting with the eighth fiscal yea...
ACCELERATED FILING REQUIREMENTS Current Requirements The Securities and Exchange Commission’s (SEC) beneficial ownership reporting rules currently impose varying timing requirements depending on multiple factors, including the regulated status of the filing persons, the amount of securities beneficially owned,...
If a registrant that is a “smaller reporting company,” as defined in Rule 405 of the Securities Act of 1933, as amended and Exchange Act Rule 12b-2, or that is neither a “large accelerated filer” nor an “accelerated filer,” as defined in Exchange Act Rule 12b-2, submit...
Interactive SEC Filing Deadline Calendar Designed exclusively for public corporations and investment management companies. Simply enter your filer status, FYE and form types to view key filing dates.Access the calendarUpdates & Insights iXBRL tagging of cybersecurity disclosures in SEC filings enhances ...
- If the Item 9.01 reference date for determining the age of financial statements in the Form 8-K for an acquired business/real estate operation that is a non-accelerated filer is 90 days or more after the acquired business’s/real estate operation’s year-end (60 days ...
Large accelerated filer [ ] Accelerated filer [ ] Non-accelerated filer [X] Indicate by check mark whether the registrant is a shell company (as defined in Rule 12b-2 of the Exchange Act). Yes [ ] No [X] The aggregate market value of voting common stock held by non-affiliates of the...
Finally, non-accelerated filers are companies with less than $75 million of public float. These companies have 45 days from the end of the quarter to file a 10-Q.1 10-Q and 10-K Filing Deadlines Source: Investor.gov Failure to Meet the Form 10-Q Filing Deadline When a company fails ...
The SEC adopted new rules and amendments to Section 16 of the Securities Exchange Act in August 2002 in accordance with the provisions ofSarbanes-Oxley, which accelerated the deadline for filing many reports of insider ownership.4 In addition to Forms 3, 4, and 5, several other important SEC...