Kirkland Alert

2024 SEC Filing Deadlines and Comfort Staleness Dates for Public Companies

The Annual and Quarterly Report SEC Filing Deadlines for 2024 are:


Periodic Report Large Accelerated Filers Accelerated
Filers
Non-Accelerated Filers
Form 10-K for Fiscal Year Ended December 31, 2023* February 29, 2024 March 15, 2024 April 1, 2024
Form 10-Q for Fiscal Quarter Ended March 31, 2024 May 10, 2024 May 10, 2024 May 15, 2024

Form 10-Q for Fiscal Quarter Ended June 30, 2024

August 9, 2024 August 9, 2024 August 14, 2024
Form 10-Q for Fiscal Quarter Ended September 30, 2024 November 12, 2024 November 12, 2024 November 14, 2024

* Definitive Proxy Statement (DEF 14A): If the Form 10-K incorporates Part III information by reference to the proxy statement, either the proxy statement must be filed by April 29, 2024 (120 days after the fiscal year end), or the Form 10-K must be amended by that date to add the Part III information.

The Comfort Staleness Dates for 2024 are:

(December 31 FYE Companies)

Q3 2023 Financials (+ FYE 2022) February 11, 2024*
FYE 2023 Financials Standalone May 13, 2024
Q1 2024 Financials  August 12, 2024
Q2 2024 Financials  November 11, 2024
Q3 2024 Financials (+ FYE 2023) February 11, 2025

* Since the 134th day falls on a Sunday, it is worth asking the auditors to consider rolling forward to the next business day for purposes of the calculation, even though the accounting literature lacks a direct analog to Exchange Act Rule 0-3(a).

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SEC Filing Deadlines for Large Accelerated Filers

SEC Filing Deadlines for Accelerated Filers

SEC Filing Deadlines for Non-Accelerated Filers

Comfort Staleness Dates


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