Late Filings: 2000-2015

This Audit Analytics report on SEC Non-Timely filings looks at the big picture trends over the period from 2000 to 2015. Highlights from the research include: Large Accelerated Filers, while accounting for roughly 25% of 10-K issuers, reported only 2% of all NT 10-Ks from 2000 to 2015; While the total number of NT 10-Ks has dropped precipitously since 2008, the number issued by Large Accelerated Filers has increased every year since 2010; 38% of all NT 10-Ks cited accounting issues as contributing to the delay, and 21% cited pending financial restatements.

Audit Analytics