What is the filing deadline for a Form 10-K for non-accelerated filer?
What is the filing deadline for a Form 10-K for non-accelerated filer?
General Filing Deadlines
| Large Accelerated Filers | |
|---|---|
| Non-Accelerated Filers | |
| Form 10-Q/10-QSB | 45 days after end of quarter end |
| Form 10-K/10-KSB | 90 days after end of fiscal year end |
| Form 11-K | Due 180 days after the end of the retirement plan year. |
What is considered a large accelerated filer?
A large accelerated filer must have an aggregate worldwide public float of $700 million or more, as of the last business day of its most recently completed second fiscal quarter, and also satisfy the second and third conditions above.
What happens if a public company does not file on time?
A. You can either file a wage claim with the Division of Labor Standards Enforcement (the Labor Commissioner’s Office), or bring an action in court against your former employer to recover the wages if they are still due you, and to claim the waiting time penalty.
How long do you have to file a 10 Q?
Companies must file their 10-Qs 40 or 45 days after the end of their quarters, depending on the size of their public float.
Can you file with SEC over weekend?
If a due date is on a weekend or SEC holiday, the filing will be due the next business day.
When should I file a 10-K?
(a) 60 days after the end of the fiscal year covered by the report (75 days for fiscal years ending before December 15, 2006) for large accelerated filers (as defined in 17 CFR 240.12b-2):
Can you be a large accelerated filer and a smaller reporting company?
A registrant may qualify as a smaller reporting company at the same time it may also qualify as an accelerated filer, large accelerated filer, or non-accelerated filer. This memorandum is a summary for general information and discussion only and may be considered an advertisement for certain purposes.
Which threshold is not a requirement to meet the definition of a large accelerated filer as defined in Rule 12b 2 of the Exchange Act?
Rule 12b-2 defines a “large accelerated filer” in the same manner except that the issuer’s public float must be $700 million or more.
How long is a 10q extension?
SEC Form 10-Q Filing Deadlines
| 10-Q and 10-K Filing Deadlines | ||
|---|---|---|
| Company Category | 10-Q Deadline | 10-K Deadline |
| Large Accelerated Filer ($700MM or more) | 40 days | 60 days |
| Accelerated Filer ($75–$700MM) | 40 days | 75 days |
| Non-accelerated Filer (less than $75MM) | 45 days | 90 days |
What is the difference between Form 10-K and 10-Q?
10K vs. 10Q: what’s the difference? 10K reports are annual and must include audited financial statements. 10Q reports are quarterly and include unaudited financial statements.
What is a business day for the SEC?
SEC Business Day means any day other than a Saturday, Sunday, U.S. Federal holiday or any other day on which the SEC is obligated by Law to be closed.
What is Form 10-K and 10Q?
What is the difference between large accelerated filer and accelerated filer?
As discussed above, in order to be categorized as an accelerated filer, an issuer must have a public float of $75 million or more, but less than $700 million, as of the last business day of its most recently completed second fiscal quarter. A large accelerated filer must have a public float greater than $700 million.