PwC responds to proposed changes to SEC filer status definitions

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Comment letter , PwC US Jul 25, 2019

Learn more about PwC’s response to the SEC proposal to update the definition of an accelerated filer, and the related implications.

Download PwC responds to proposed changes to SEC filer status definitions

Overview

In May 2019, the SEC proposed amendments that would expand the population of companies designated as “non-accelerated filers.” In addition to being afforded more time to file Form 10-Q and Form 10-K, non-accelerated filers are not required to provide an auditor’s report on the company's internal control over financial reporting, among other things. See PwC’s response to the SEC’s proposal.

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