SEC Form 10-K and 10-Q Deadlines: Large Accelerated vs Accelerated Filers

US public companies file periodic reports on Form 10-K (annual) and Form 10-Q (quarterly). The SEC sets maximum calendar-day deadlines from fiscal period end. Which deadline applies depends on the issuer’s filer category (large accelerated, accelerated, or non-accelerated), which itself depends on public float and other eligibility tests.

The tables below are the standard reference numbers financial bloggers cite; confirm an issuer’s current status in its SEC filings header or EDGAR metadata before relying on deadlines for a specific company.

How this ties to catalyst calendars

Filing deadlines bound when full financial statements and MD&A hit EDGAR. Press releases and earnings calls often precede the formal 10-Q/10-K, but the filing date still matters for options on volatility, short interest resets, and index inclusion rules that reference public reporting status.

For primary authority, start with the SEC’s reporting requirements for periodic filings under the Exchange Act and the instructions to Forms 10-K and 10-Q (sec.gov).