WebAnnual Report on Form 10-K Large Accelerated Filer: 60 days after fiscal year end : Accelerated Filer: 75 days after fiscal year end. Non-Accelerated Filer: 90 days after fiscal year end ... A reporting company that has a public float of at least $75 million but less than $700 million, has been subject to the periodic reporting requirements of ... WebApr 15, 2004 · 3 Only certain reporting companies are eligible to use Form S-8. In this release, we use the term "reporting companies" to refer to companies that have an obligation to file reports under Section 13 (15 U.S.C. 78m) or 15(d) (15 U.S.C. 78o(d)) of the Securities Exchange Act of 1934. 4 17 CFR 249.308. 5 15 U.S.C. 78a et seq. 6 17 CFR 249.210. 7 ...
SEC Amends ‘Accelerated Filer’ Definition to Exempt Low …
WebApr 17, 2024 · 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 … WebMay 23, 2024 · Under Rule 12b-2, an issuer qualifies as a smaller reporting company (" SRC ") if it (1) has a public float of less than $250 million or (2) meets the Revenue Test. 4 Under the current rules, an issuer may sometimes be categorized as both an SRC and an accelerated or large accelerated filer, subjecting such issuer to both sets of rules. phoenix to corpus christi
Is it Time to Update Your Filer Status? - 100 F Street
Web• Smaller Reporting Companies. Rule 12b-2 under the exchange Act specifically defines three of the four filer categories. Additionally, the category of non-Accelerated Filers is implicitly defined in Rule 12b-2. What is a Large Accelerated Filer? A “Large Accelerated Filer” is an issuer that meets the WebJul 9, 2024 · As a result, companies with $75 million or more of public float that qualify as SRCs will remain subject to the requirements that apply to accelerated filers, including the timing of the filing of periodic reports and the requirement that accelerated filers provide the auditor’s attestation of management’s assessment of internal control over … WebApr 23, 2024 · Currently, under Rule 12b-2, to be an accelerated filer, a company must have: An aggregate worldwide public float of $75 million or more, but less than $700 million, as … phoenix to croatia flights