10-Q for large accelerated filers: 40 days from end of quarter 10-Q for accelerated filers: 40 days from end of quarter 10-Q for non-accelerated filers: 45 days from end of quarter 10-K for large accelerated filers: 60 days from end of fiscal year 10-K for accelerated filers: 75 days from end of fiscal year 10-K for non-accelerated filers: 90 days from end of fiscal year If the due date falls on a weekend or holiday, it falls to the next business day.
To ensure all changes and corrections are processed accurately, clients are encouraged to communicate all changes by email. This also enables us to keep better track of changes to a document.
EDGAR filings received from 6 a.m. to 5:30 p.m. EST will receive the current day’s date. EDGAR filings received from 5:31 to 10:00 p.m. EST will receive the following day’s date. EDGAR filings cannot be made after 10:00 p.m. EST.
The Form 12b-25 (extension) must be filed no later than one business day after the due date of the late report.
10-K: Fifteen (15) calendar days 10-Q: Five (5) calendar days Note that the number of days starts on the actual due date of the filing. For example, if the 10-Q due date as calculated is Sunday August 14, it falls forward to Monday, August 15. The 12b-25 count for the five days would begin on Monday, August 15. The five day extension would fall on Saturday, August 20; since this is a weekend, the actual due date would be the next business day, or Monday, August 22.
Learn more at http://www.sec.gov/info/edgar/fedwire.htm
Call the SEC at (202) 942-8900 and select option 1. You will be asked for your CIK number by the operator. That’s it. If you are a client of Federal Filings we will have your CIK number on file. If you are not currently a Federal Filings client, you can click below to look up your CIK number: http://www.edgarcompany.sec.gov/servlet/CompanyDBSearch?page=main
Sorry, no – we are not attorneys and therefore not permitted to provide any legal advice.