lecture5 - ACCT 3220/Sep 1, 2010 Securities and Exchange...

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ACCT 3220/Sep 1, 2010 1 Securities and Exchange Commission Required Public Filings The annual report on Form 10-K provides a comprehensive overview of the company's business and financial condition and includes audited financial statements. Although similarly named, the annual report on Form 10-K is distinct from the “annual report to shareholders,” which a company must send to its shareholders when it holds an annual meeting to elect directors. [http://www.sec.gov/answers/form10k.htm] The Form 10-Q includes unaudited financial statements and provides a continuing view of the company's financial position during the year. The report must be filed for each of the first three fiscal quarters of the company's fiscal year. [http://www.sec.gov/answers/form10q.htm] Category of Filer Revised Deadlines For Filing Periodic Reports Form 10-K Deadline Form 10-Q Deadline Large Accelerated Filer ($700MM or more) 60 days 40 days Accelerated Filer ($75MM or more and less than $700MM) 75 days 40 days Non-accelerated Filer (less than $75MM) 90 days 45 days Filing Deadlines In December 2005, the SEC voted to adopt amendments that create a new category of "large
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lecture5 - ACCT 3220/Sep 1, 2010 Securities and Exchange...

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