A recent Bryan Cave blog provides a reminder to calendar-year end companies that it’s time to confirm their filer status:

In light of the recent market volatility, public companies should keep in mind the upcoming annual re-evaluation of their filer status, as a change may have ramifications for both the timing and content for the following year’s SEC reporting. June 30 is a key measurement date for calendar fiscal year reporting companies in determining whether their filing status changes for the following year in respect of the following:

– Large accelerated filer (LAF)
– Accelerated filer (AF);
– Non-accelerated filer (NAF);
– Smaller reporting company (SRC); and
– Emerging growth company (EGC).

The year-end determination governs (i) the deadline for the respective annual report and subsequent quarterly reports for LAFs, AFs and NAFs, and (ii) the availability of certain scaled reporting obligations for SRCs and EGCs.

In case you need a refresher, the blog goes on to discuss the qualifications for each level of filer status and the different reporting obligations to which each filer class is subject.

– John Jenkins