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Posted On: 09/11/2020 3:40:33 PM
Post# of 36566
https://corpgov.law.harvard.edu/2017/02/05/fi...offerings/
Large Accelerated Filers and Accelerated Filers: Year‑end audited financial statements go stale at the close of business on May 9* (the gap between the date of effectiveness of the registration statement and the date of the year‑end financial statements in the filing may not be more than 129 days).49 In other words, the registration statement cannot be declared effective after May 9 unless it includes first quarter financial statements.
All Other Filers: Year‑end audited financial statements go stale at the close of business on May 14* (the gap between the date of effectiveness of the registration statement and the date of the year-end financial statements in the filing may not be more than 134 days).
* In leap years, these deadlines occur one day prior to these dates (i.e., May 8 and May 13, respectively).
Large Accelerated Filers and Accelerated Filers: Year‑end audited financial statements go stale at the close of business on May 9* (the gap between the date of effectiveness of the registration statement and the date of the year‑end financial statements in the filing may not be more than 129 days).49 In other words, the registration statement cannot be declared effective after May 9 unless it includes first quarter financial statements.
All Other Filers: Year‑end audited financial statements go stale at the close of business on May 14* (the gap between the date of effectiveness of the registration statement and the date of the year-end financial statements in the filing may not be more than 134 days).
* In leap years, these deadlines occur one day prior to these dates (i.e., May 8 and May 13, respectively).
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