Securities Advisory: Accelerating Filing of, and Website Access to, Periodic Reports
9/19/2002
On August 27, 2002, the SEC approved rule changes that accelerate the filing deadlines for annual reports on Form 10-K and quarterly reports on Form 10-Q for certain issuers. The new accelerated filing deadlines apply only to so-called "accelerated filers," which are issuers that meet specific criteria. This advisory discusses who are accelerated filers under the new rules, what the accelerated deadlines are, when a company will have to determine whether or not it is an accelerated filer, what disclosure a company has to make about public filings, and what decisions have been made about conforming amendments.
