Regarding SEC reporting requirements, which of the following statements is correct concerning a 'Large Accelerated Filer'?

Answer options:

They must file Form 10-K within 90 days after fiscal year-end.

They must file Form 10-Q within 45 days after quarter-end.

They must file Form 10-K within 60 days after fiscal year-end.

They are exempt from auditor attestation on internal controls under SOX 404.

How to approach this question

Memorize the filing deadlines: Large Accelerated ($700M+) = 60 days (10K) / 40 days (10Q). Accelerated ($75M-$700M) = 75 days (10K) / 40 days (10Q). Non-accelerated = 90 days (10K) / 45 days (10Q).

Full Answer

C.They must file Form 10-K within 60 days after fiscal year-end.✓ Correct

A Large Accelerated Filer (public float >= $700 million) must file Form 10-K within 60 days of year-end and Form 10-Q within 40 days of quarter-end.

Common mistakes

Confusing Accelerated (75 days) with Large Accelerated (60 days).

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