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UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington, D. C. 20549FORM 10K/A (AMENDMENT NO. 1) xANNUAL REPORT PURSUANT TO SECTION 13 or 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934 For the fiscal
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01
Determine if your company meets the criteria for an accelerated filer as defined by the SEC.
02
Obtain a copy of the relevant forms and instructions for filing as an accelerated filer.
03
Fill out the required information on the forms, including financial data, executive compensation details, and auditor information.
04
Ensure all information is accurate and up-to-date before submitting the forms to the SEC.

Who needs accelerated filer in rule?

01
Public companies with a market value of $75 million or more of outstanding voting and non-voting common equity held by non-affiliates as of the last business day of their most recently completed second fiscal quarter.
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An accelerated filer is a company that meets specific criteria under the SEC rules to file its financial reports more quickly than non-accelerated filers, typically being required to file within 75 days after the end of the fiscal year.
Companies with a public float of $75 million or more, but less than $700 million, that have been subject to the reporting requirements for at least 12 months and have filed at least one annual report are considered accelerated filers.
To fill out the accelerated filer requirements, companies must complete and submit Form 10-K, including financial statements and disclosures, within the SEC's prescribed timelines and ensure compliance with the Sarbanes-Oxley Act.
The purpose of the accelerated filer rule is to enhance the efficiency of the financial reporting process for mid-sized public companies, ensuring that investors receive timely information while maintaining compliance with regulatory standards.
Accelerated filers must report detailed financial statements, management discussion and analysis (MD&A), disclosures regarding executive compensation, and other relevant information as required by SEC regulations.
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