Met SEC deadline and timely submission of financial information is a critical requirement for SEC reporting entities. Late filings may result in regulatory penalties, complications with stock-exchanges, drop in the company’s stock price and possible legal consequences.

Companies that are not able to file on time or fail to file an annual report (Form 10-K) or quarterly report (Form 10-Q) are required to extend the deadline (according to SEC Rule 12b-25) by filing Form NT, non-timely (also known as Form 12b-25), no later than one business day after the due date. Form NT filing is a statement from the company stating that the deadline has not been met, explaining a reason for the delay and that the actual filing will be filed within a prescribed period of time (within 5 or 15 days).

Filing of Form NT (Form 12b-25) results in additional one-time 5 days for 10-Q and 15 days for 10-K to be filed. Likewise, the Form 20-F filing deadline (annual report for foreign issuer) can be also extended, similarly to the Form 10-K, by filing of Form NT 20-F.

If these Form NT deadlines are met (Form NT due on 1 business day after the due date of Form 10-Q or Form 10-K), the company’s filing is considered timely.

Form 10-Q filing deadline

Non-accelerated filer must file form 10-Q (quarterly report) within 45 days after the end of the fiscal quarter. Large accelerated and accelerated filers must file form 10-Q within 40 days after the end of the fiscal quarter. Form NT 10-Q must be filed no later than one business day after the due date of the 10-Q to receive a 5 calendar days extension for Form 10-Q deadline.

Form 10-K filing deadline

Non-accelerated filer must file Form 10-K (annual report) within 90 days after the fiscal year end. Form 10-K for large accelerated filers must be filed within 60 days and for accelerated filers within 75 days after the fiscal year end. Form NT 10-K must be filed no later than one business day after the due date of the Form 10-K to receive a 15 calendar days extension for Form 10-K deadline.

Form 20-F filing deadline

Form 20-F (annual report for foreign issuer) must be submitted within 4 months after the end of the fiscal year covered by the form. Form NT 20-F must be filed no later than one business day after the due date of the Form 20-F to receive a 15 calendar days extension for Form 20-F deadline.

 

Please see the summary of SEC deadlines for annual and quarterly reports below.

 

Category of filer Deadlines by Form type
  Form 10-K Form 10-Q
Large Accelerated filer 60 days from Fiscal Year End, +15 days after filing Form NT 10-K 40 days from Quarter End, + 5 days after filing Form NT 10-Q
Accelerated filer 75 days from Fiscal Year End, + 15 days after filing Form NT 10-K 40 days from Quarter End, + 5 days after filing Form NT 10-Q
Non-Accelerated filer 90 days from Fiscal Year End, + 15 days after filing Form NT 10-K 45 days from Quarter End, + 5 days after filing Form NT 10-Q
  Form 20-F  
Foreign issuer 4 month after Fiscal Year End, + 15 days after filing Form NT 20-F  

 

 

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