Category of Filer | Revised Deadlines For Filing Periodic Reports | |
Form 10-K Deadline | Form 10-Q Deadline | |
Large Accelerated Filer ($700MM or more) |
75 days for fiscal years ending before December 15, 2006 and 60 days for fiscal years ending on or after December 15, 2006 |
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 |