Public company reporting

Question 1

How many days does a public entity have to files the 10-K annual financial statements to the SEC?

Answer 1

1. 60 days for “large accelerated filers” (Stocks value = > $700m)
2. 75 days for “accelerated filers” (Stocks value $75m = >< $700m)
3. 90 days for “all other registrants

60= LAF
75= AF
90 = AOR

Question 2

How many days does a public entity have to files the 10-Q quarterly financial statements to the SEC?

Answer 2

1. 40 days large and accelerated filers.
2. 45 days all other registrans.

40 = LAF/AF
45 = AOR