Lesson: Accelerated and Large Accelerated Filers

In this lesson, Nick Palazzolo, CPA, breaks down the classifications of accelerated and large accelerated filers according to their market value and the implications these designations have for issuers with the SEC. With the characteristic ease of explaining complex topics, he clarifies the thresholds that differentiate large accelerated filers—with a market value over $700 million—from accelerated filers, which fall between $75 million and $700 million. Nick provides a straightforward approach to understanding these categorizations, smartly advising on the most critical figures to remember for practical recall. Towards the end, he touches on smaller reporting companies, distinct in having annual revenues of less than $100 million, and sets the stage for the 'meat and potatoes' of the topic.