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Thursday, April 14, 2011 9:15:51 PM
required time period, the issuer must file with the SEC within one business day of the due date
for the report a Form 12b-25 (designated as an “NT 10-K” or “NT 10-Q” in the EDGAR filing
system) disclosing its inability to file the report timely and the reason for the delay. If a Form 10-
K or Form 10-Q cannot be filed timely, because the company is unable to file “without
unreasonable effort or expense”, the report will be deemed to be filed on the filing due date if
the company timely files a Form 12b-25, and then files the report not later that the 15th calendar
day (for a 10-K) or 5th calendar day (for a 10-Q) following the due date for the missed report.
Note that Rule 12b-25 filing extensions are not available for Form 8-K filings.
Violation of the Exchange Act; SEC Enforcement
The failure to file a required SEC report on time constitutes a violation of Section 13(a) of the
Exchange Act and the SEC could institute an administrative proceeding against the late filer,
among other things, seeking revocation of the company’s registration under the Exchange Act.
These proceedings by the SEC are uncommon and are typically aimed at recurring and egregious
violations.
See also this paper:
http://leeds-faculty.colorado.edu/madigan/4820/Readings/10-K%20Checklist%20%20CSFB.pdf
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