Filer status
Also called large accelerated filer, accelerated filer, non-accelerated filer.
SEC categories, based mainly on public float, that set how quickly a company must file its 10-K and 10-Q.
A large accelerated filer generally has a public float of $700 million or more. An accelerated filer has $75 million to under $700 million, doesn't qualify as a smaller reporting company under the revenue test, and has filed reports for at least 12 months, including one annual report. Source 1
10-K deadlines are 60 days after the fiscal year ends for large accelerated filers, 75 days for accelerated filers and 90 days for everyone else. 10-Q deadlines are 40 days for the first two groups and 45 days for others. Source 2