Acceleration of Filing Deadlines for Quarterly Reports on Form 10-Q & Annual Reports on Form 10-K & New Website Disclosure Rules

Topics:
Regulatory issues
Tags:
Annual Reports,
Deadline,
Finance,
Financial Accounting,
Financial Statements,
Web Site
Source:
Morris, Manning & Martin

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Overview: On August 27, 2002, the Securities and Exchange Commission (“Commission”) adopted new rules (i) accelerating the filing deadlines for certain reporting companies with respect to quarterly reports on Form 10-Q and annual reports on Form 10-K required under the Securities Exchange Act of 1934 and (ii) requiring all filers to provide certain disclosure regarding their status as “accelerated filers,” and requiring accelerated filers to provide certain disclosure regarding website access to their quarterly and annual reports. Although the phase-in with respect to the accelerated filing deadlines is lengthy, companies should factor in the eventual shortened time-frame for preparation of quarterly and annual reports when reviewing and modifying pre-filing procedures in accordance with the new requirements.

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Format: PDF | Size: 176KB | Date: Apr 2003 | Pages: 4

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