Question

Which of the following categories of filers must file their Form 10-K within 75 calendar days of the fiscal year-end?

A) Accelerated filers.
B) Large accelerated filers.
C) Non-accelerated filers.
D) Smaller reporting companies.

Answer 1

Non-accelerated filers must file their Form 10-K within 75 calendar days of the fiscal year-end.

Step-by-step explanation:

The category of filers that must file their Form 10-K within 75 calendar days of the fiscal year-end is non-accelerated filers. Non-accelerated filers refer to companies that have a public float below $75 million and do not meet the requirements to qualify as accelerated or large accelerated filers.