The ActiveDisclosure blog

Committed to accuracy?

Stay on top of the latest regulations, trends and best practices in the industry with the accuracy experts at Donnelley Financial Solutions.

Use it or Lost it: The Grace Period for Tier 3 Filers

Roughly 6,000 Tier 3 filers are facing the challenge of completing their first detailed tagging assignment. The SEC gave Tier 3 filers a 30-day grace period for completing this new task, and while many companies were relieved to have the additional time, others are reluctant to take the extension because it means filing a 10-Q amendment (10-QA), something they fear might raise a red flag with the regulators. [More]