Regulation & law · 27/12/2005

SEC Adopts Revisions to Accelerated Filer Definition and Accelerated Deadlines for Filing Periodic Reports

The Securities and Exchange Commission (SEC) has adopted amendments to the accelerated filing deadlines for periodic reports, affecting large accelerated filers and accelerated filers. The changes, effective for annual reports filed after December 15, 2006, will reduce the deadline for large accelerated filers from 75 days to 60 days, while accelerating filers will continue to file under a 75-day deadline.