Final answer:
An accelerated filer must file Form 10-Q within 40 days after the end of their fiscal quarter. The SEC sets this deadline to ensure timely financial reporting to shareholders and investors.
Step-by-step explanation:
The filing deadline for a Form 10-Q for an accelerated filer is within 40 days after the end of the company's fiscal quarter. An accelerated filer is defined by the United States Securities and Exchange Commission (SEC) as a company with public float between $75 million and $700 million. The requirement for timely filing of Form 10-Q ensures that shareholders and potential investors have access to relevant, up-to-date financial information about the company. It is crucial for the companies to adhere to these deadlines to maintain compliance with SEC regulations. Missing a filing deadline can have serious consequences, including penalties and a negative impact on the company's stock price.