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Get the free SEC.govAccelerated Filer and Large Accelerated Filer ...26 U.S. Code4975 - Tax on pr...

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UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington, D.C. 20549 FORM 10Q Mark one QUARTERLY REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934 For the quarterly
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Companies that meet certain criteria are required to file secgovaccelerated filer and large. This includes publicly traded companies that have a public float of $700 million or more and have been filing reports with the SEC for at least 12 months. Additionally, companies that do not meet the public float requirement but have annual revenues of $1 billion or more may also be required to file. It is recommended to consult with legal and financial experts to determine if your company falls under the requirement.
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An SEC accelerated filer is a category of public companies that meet certain criteria, including having a market capitalization of at least $75 million and filing annual reports with the SEC on a timely basis. Large accelerated filers are those with a market capitalization of $700 million or more, subject to stricter reporting deadlines.
Public companies that meet the market capitalization thresholds set by the SEC are required to file as accelerated filers or large accelerated filers, depending on their size.
Filing as an accelerated or large accelerated filer requires completing and submitting specific forms to the SEC, such as Form 10-K for annual reports and Form 10-Q for quarterly reports, along with additional disclosures as mandated by SEC regulations.
The purpose of designating companies as accelerated or large accelerated filers is to enhance the efficiency and timeliness of financial reporting, ensuring that investors receive more timely financial information.
Companies must report financial statements, management's discussion and analysis, disclosures about market risk, internal controls, and non-GAAP financial measures, among other information.
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