Recently, I blogged about a new CDI in which Corp Fin noted that a non-accelerated filer can now continue to be a non-accelerated filer for the fiscal year immediately following loss of “smaller reporting company” status, on the basis that the issuer is eligible to use SRC-scaled reporting until its first quarter Form 10-Q of the year following the loss of SRC status.
In response to the new CDI, Cooley has updated it’s nifty “Filer Status Flowchart” – coming in at 13 pages! Check it out…
Authored by
Broc Romanek