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UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington, D.C. 20549 FORM 10-Q (Mark One) X QUARTERLY REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934 FOR THE QUARTERLY
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How to fill out accelerated filer vs non-accelerated:

01
Determine the size of your company: The first step in determining whether you need to fill out an accelerated filer or non-accelerated is to assess the size of your company. Generally, companies with a larger market capitalization are required to file as accelerated filers, while smaller companies may qualify as non-accelerated filers.
02
Review your financial statements: Once you have determined whether you fall under the accelerated filer or non-accelerated category, you will need to review and prepare your financial statements accordingly. This includes ensuring that they are accurate, complete, and in compliance with the relevant accounting standards and regulations.
03
Understand the filing deadlines: It is crucial to be aware of the filing deadlines for both accelerated filers and non-accelerated filers. These deadlines can vary depending on various factors, such as the type of form being filed and the market exchange on which your company's securities are traded. Make sure to familiarize yourself with the specific deadlines applicable to your situation.
04
Gather required documentation: In order to fill out the accelerated filer or non-accelerated forms, you will need to gather the necessary documentation, such as financial statements, supporting schedules, and any other required disclosures. Ensure that all the information provided is accurate and up-to-date.
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Seek professional assistance if needed: Filling out the accelerated filer or non-accelerated forms can be complex, especially for companies without prior experience or knowledge in financial reporting. If you are unsure or feel overwhelmed by the process, it is advisable to seek professional assistance from accountants or financial advisors who are well-versed in the regulatory requirements.

Who needs accelerated filer vs non-accelerated:

01
Accelerated filer: Companies that meet certain criteria, such as having a public float of $75 million or more, are typically required to file as accelerated filers. These companies have larger reporting obligations and must comply with stricter filing deadlines and disclosure requirements. Accelerated filers are usually larger and more established companies.
02
Non-accelerated filer: Companies that do not meet the criteria for accelerated filer status are considered non-accelerated filers. These companies generally have a public float of less than $75 million and have less onerous reporting requirements compared to accelerated filers. Non-accelerated filers still need to submit regular filings to ensure compliance with securities laws but have more flexibility in terms of filing deadlines and reporting obligations.
In conclusion, understanding whether to fill out accelerated filer or non-accelerated forms depends on the size of your company and the regulatory requirements. It is important to carefully review the criteria, gather the necessary documentation, and meet the filing deadlines to ensure compliance with securities regulations. Seek professional assistance if needed, especially if you are unfamiliar with the reporting process.
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Accelerated filer and non-accelerated filer are two different categories of companies determined based on their public float.
Companies with a public float between $75 million and $700 million are required to file as accelerated filers, while those with a public float below $75 million are considered non-accelerated filers.
To fill out as an accelerated filer or non-accelerated filer, companies must submit the required financial statements and disclosures according to SEC guidelines.
The purpose of categorizing companies as accelerated or non-accelerated filers is to determine their filing deadlines and reporting requirements.
Accelerated filers are required to provide additional disclosures and certifications compared to non-accelerated filers, as per SEC regulations.
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