SEC Postpones Acceleration of Form 10-K and 10-Q Deadlines
11.20.2004
The SEC has decided to postpone the final phase-in for accelerated filing dates for periodic reports for an additional year. As a result, filing deadlines for accelerated filers for fiscal years ending on or after December 15, 2004, will remain at 75 days after fiscal year-end for Form 10-K, and 40 days after fiscal quarter-end for Form 10-Q. For calendar year filers, the 2004 Form 10-K will therefore be due on March 16, 2005, not March 1, 2005, as originally scheduled.
