Public Company Insights: SEC Proposes Redefining Accelerated Filers

Under an SEC proposal published in the Federal Register on May 29, 2019, smaller reporting companies who qualify as accelerated filers but have annual revenue below $100 million would be recategorized as non-accelerated filers. That status would extend filing deadlines and relieve these companies of the requirement to obtain an integrated audit under Sarbanes-Oxley section 404(b).

The public comment period closed on July 30, 2019, and the SEC has not yet issued final regulations. Click here to submit comments electronically, or email

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Alyssa Martin

Alyssa Martin

National Strategy Leader, Large Market and Public Entities


Alyssa Martin, CPA, leads strategic, multi-disciplinary solutions for Weaver’s public company and large clients nationwide.…

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