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Accelerated filer status, explained
Filer status sets how fast your 10-K and 10-Q clocks run, driven mainly by public float.
- Large accelerated
- 10-K in 60 days, 10-Q in 40
- Accelerated
- 10-K in 75 days, 10-Q in 40
- Non-accelerated
- 10-K in 90 days, 10-Q in 45
- Float thresholds
- $75M and $700M in; $60M and $560M out
- Review
- Annual, after the second quarter end
What each status changes
The 10-Q is due in 40 days for large accelerated and accelerated filers, 45 for non-accelerated; 8-K and Form 4 business-day rules do not change. Weekend and SEC holiday due dates roll to the next business day. All deadlines ET.
Public float thresholds
Entry and exit use different cutoffs, so a small float move around the line does not flip the label. Recommendations also consider the smaller reporting company revenue test when audited annual revenue is provided; confirm with counsel.
The annual review
- Review due dateThe Company calendar anchors it to 10 business days after the company's second fiscal quarter end for that fiscal year.
- Revenue testWhen public float is under the large-accelerated entry threshold and audited annual revenue is under $100,000,000, the recommendation stays non-accelerated. Provide revenue or confirm with counsel when that test matters.
- Keep the profile currentWrong status produces wrong due dates for every 10-K and 10-Q. TakePublic prefills status from public EDGAR history; company admins keep it current in Settings.
Frequently asked questions
What public float makes you an accelerated filer?
The accelerated entry threshold is $75,000,000 of public float; exit uses a lower $60,000,000 threshold. Confirm the full SEC tests, including revenue, with counsel.
When do you become a large accelerated filer?
The large accelerated entry threshold is $700,000,000 of public float; exit toward accelerated uses $560,000,000. Confirm with counsel.
How does filer status change 10-K deadlines?
Large accelerated: 60 calendar days after fiscal year end. Accelerated: 75. Non-accelerated: 90. All deadlines ET, with weekend and holiday rolls.
Do accelerated and large accelerated filers share the same 10-Q deadline?
Yes, 40 calendar days after quarter end. Non-accelerated filers have 45.
When is filer status reviewed?
Annually. TakePublic dates the review obligation as 10 business days after the second fiscal quarter end, as a calendar cue; confirm the SEC determination with counsel.
Official sources
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TakePublic is a technology platform, not a law firm, broker-dealer, or auditor. Forms 3, 4 and 5 prepared in TakePublic file only after the reviewer the company designates, such as its securities counsel, signs off; any other filing prepared in TakePublic files only after a licensed securities attorney signs off.