An accelerated filer must file its annual report on Form 10-K within 75 calendar days after the end of its fiscal year. This is the tier most small and mid-cap companies land in once their public float crosses $75 million, and it changes more than the calendar: accelerated filer status is also what generally triggers the auditor's attestation on internal control over financial reporting under SOX 404(b).
The deadline at a glance
| Filer status | Form 10-K deadline | December 31 year end: due date |
|---|---|---|
| Large accelerated filer (float of $700M or more) | 60 days after fiscal year end | Generally March 1 |
| Accelerated filer (float of $75M to under $700M) | 75 days after fiscal year end | Generally March 16; next business day if it falls on a weekend or holiday |
| Non-accelerated filer (float under $75M) | 90 days after fiscal year end | Generally around March 31 |
How the 75 days count
Calendar days, starting the day after fiscal year end. For a December 31, 2026 year end: 31 days in January, 28 in February 2027, and day 75 lands on March 16, 2027. When the following February has 29 days, day 75 lands on March 15. Under Exchange Act Rule 0-3(a), a due date that falls on a Saturday, Sunday, or federal holiday rolls forward to the next business day.
Who counts as an accelerated filer
In broad terms: public float of $75 million or more but less than $700 million, measured as of the last business day of the most recently completed second fiscal quarter, plus the other conditions of the Exchange Act Rule 12b-2 definition (at least 12 months of reporting history and at least one annual report filed). Two nuances trip people up:
- You can be an SRC and an accelerated filer at the same time. Smaller reporting company status (scaled disclosure) and filer status (deadlines and 404(b)) are separate tests. A company with $75M to under $250M of float can qualify for scaled disclosure while still owing its 10-K in 75 days.
- The low-revenue carve-out. Under amendments the SEC adopted in 2020, a company that qualifies as an SRC under the revenue test (annual revenues under $100 million) is generally excluded from accelerated and large accelerated filer status. If that describes you, verify your status carefully before assuming a 75-day clock; you may be a non-accelerated filer with a 90-day deadline and no 404(b) attestation.
Entry and exit thresholds differ, so status does not flip the moment float crosses a line. The full mechanics are in our guide to determining filer status.
The NT 10-K extension
Rule 12b-25 gives an accelerated filer the same relief as everyone else: file Form 12b-25 (NT 10-K) no later than one business day after the due date, and the 10-K is treated as timely if filed within 15 calendar days of the original due date. The extension applies automatically only if the rule's conditions are met, including the representation that the report could not be filed on time without unreasonable effort or expense. Mechanics and common mistakes: our Form 12b-25 guide.
What breaks if you miss it
The consequences do not scale down for mid-caps: 12 months of timely filing is a condition to Form S-3, Rule 144's current-public-information condition fails while you are delinquent, the exchange sends a deficiency notice that must be publicly announced, and lenders and D&O underwriters start asking questions. The full sequence, including the Nasdaq and NYSE American compliance-plan timelines, is in the pillar guide: what actually happens when you file late.
Enter your fiscal year end and filer status once, and get every 10-K, 10-Q, and proxy date for the year, with weekend roll-forwards already applied.
Build my SEC deadline calendar →FAQ
When is the 10-K due for an accelerated filer with a December 31 year end?
75 days after year end, generally March 16 (March 15 when the following February has 29 days), rolling forward to the next business day if it lands on a weekend or federal holiday.
Can we be an SRC and an accelerated filer at the same time?
Yes. SRC status governs disclosure scaling; filer status governs deadlines and 404(b). Float between $75M and $250M commonly produces both, unless the low-revenue carve-out applies.
Does the NT 10-K extension apply to us?
Yes, on the same terms as other filers: one business day to file the Form 12b-25, then 15 calendar days, provided the rule's conditions are genuinely met.
What is our 10-Q deadline?
40 days after quarter end, the same as large accelerated filers. See 10-Q deadlines by filer status.
Our float just crossed $75 million. Does the 75-day clock apply this year?
Status is measured as of the last business day of your second fiscal quarter, and the low-revenue SRC carve-out may keep you non-accelerated. Work through the filer status guide and confirm with counsel before shortening your close calendar.
What if we miss the deadline entirely?
You are delinquent from the original due date unless a timely NT filing and the 15-day window save you. Start with the late filing guide.
First year on the 75-day clock, or first year under 404(b)? We do fixed-scope pre-filing reviews and readiness work for smaller reporting teams, run by a US CPA who files these forms in his own seat. Tell us where it hurts.