InThe Securities and Exchange Commission provides automatic extensions of the above due dates for Forms 10-K and 10-Q if all or any portion of the report cannot be filed timely without unreasonable effort or expense. The company must file Form 12b-25 no later than one day after the due date of the form for which the extension is requested. An extension of up to 15 calendar days is available for Form 10-K and up to 5 calendar days for Form 10-Q. The extension period begins to run the day the report was due. No further extensions are available. For example, a Form 10-Q that was due on a Saturday must be filed no later than the next Monday. The extension period under Rule 12b-25 would commence on Monday. Therefore, the Form 10-Q must be filed no later than the following Monday to be considered timely filed.
In review: Just before the 10K last year, the CFO was fired. Just before the 10K this year, the CFO was demoted. Just before the Q3 10Q 2012, the CFO resigns Just before the next 10Q, the auditors are fired.
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