Review Exhibit and identify the timing requirements for U.S. public companies to file audited financial statements with

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Review Exhibit and identify the timing requirements for U.S. public companies to file audited financial statements with the SEC.
In Exhibit SEC Reporting Requirements
Size of Filer Form 10-K (Annual Report)
Large accelerated filer—Market capitalization
greater than $700 million 60 days after year end
Accelerated filer—Market capitalization greater than
$75 million, but less than $700 million 75 days after year end
Nonaccelerated filer—Market capitalization less
than $75 million 90 days after year end

Financial Statements
Financial statements are the standardized formats to present the financial information related to a business or an organization for its users. Financial statements contain the historical information as well as current period’s financial...
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Auditing a risk based approach to conducting a quality audit

ISBN: 978-1133939153

9th edition

Authors: Karla Johnstone, Audrey Gramling, Larry Rittenberg

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