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Monday, June 16, 2008 4:54:53 PM
Here are the SEC requirements for annual reports straight from SEC and nowhere is 30 days to be found as a deadline.
http://www.sec.gov/answers/form10k.htm
The current 10-K and 10-Q deadlines are as follows:
Category of Filer Form 10-K Deadline Form 10-Q Deadline
Large Accelerated Filer
($700MM or more) 60 days 40 days
Accelerated Filer
($75MM or more
and less than $700MM) 75 days 40 days
Non-accelerated Filer
(less than $75MM) 90 days 45 days
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