federal_register: 05-19427
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| document_number | title | type | abstract | publication_date | pub_year | pub_month | html_url | pdf_url | agency_names | agency_ids | excerpts | regulation_id_numbers |
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| 05-19427 | Revisions to Accelerated Filer Definition and Accelerated Deadlines for Filing Periodic Reports | Proposed Rule | We are proposing to modify the periodic report filing deadlines so that only the largest accelerated filers (those with a market value of outstanding voting and non-voting common equity held by non-affiliates of $700 million or more) become subject to the final phase-in of the accelerated filing transition schedule that will require annual reports on Form 10-K to be filed within 60 days after fiscal year end. Under our proposed amendments, however, these companies would continue to file their quarterly reports on Form 10-Q under the current 40-day deadline, rather than the 35-day deadline that was scheduled to apply to quarterly reports filed next year. Other accelerated filers would continue to file both their annual and quarterly reports under current deadlines--75 days after fiscal year end for annual reports on Form 10-K and 40 days after quarter end for quarterly reports on Form 10-Q. We also are proposing to revise the definition of the term "accelerated filer" to permit an accelerated filer that has voting and non-voting common equity held by non- affiliates of less than $25 million to exit accelerated filer status promptly and begin filing its annual and quarterly reports on a non- accelerated filer basis. Finally, the proposed amendments would permit a large accelerated filer that has voting and non-voting common equity held by non-affiliates of less than $75 million to promptly exit large accelerated filer status. | 2005-09-29 | 2005 | 9 | https://www.federalregister.gov/documents/2005/09/29/05-19427/revisions-to-accelerated-filer-definition-and-accelerated-deadlines-for-filing-periodic-reports | https://www.govinfo.gov/content/pkg/FR-2005-09-29/pdf/05-19427.pdf | Securities and Exchange Commission | 466 | We are proposing to modify the periodic report filing deadlines so that only the largest accelerated filers (those with a market value of outstanding voting and non-voting common equity held by non-affiliates of $700 million or more) become subject to... |