For public companies with a calendar year-end, now is the time
of year for a company to conduct its public float calculation that
will determine its Exchange Act reporting status as an accelerated
filer, large accelerated filer, non-accelerated filer, smaller
reporting company (SRC), and/or emerging growth company (EGC). The
following is a very brief summary of the complex rules that govern
filer status and qualification as an SRC or EGC.
For calendar year-end companies, a company's filing status
for Exchange Act reporting purposes is determined based in part on
the company's public float as of the end of the second fiscal
quarter. As such, public companies with a calendar-year end should
perform their public float calculations as of June 30, 2022 to
determine what their filing status will be as of December 31, 2022
so that they can plan their SEC filing calendar accordingly. The
filing status will determine the due date for the Form 10-K for the
fiscal year ended
