Tag: delinquent filers

Revisions to Corp Fin Financial Reporting Manual — (very) limited relief for delinquent filers

by Cydney Posner Corp Fin has today posted revisions to its Financial Reporting Manual.  The only change this quarter relates to delinquent filers.  The new guidance provides that, in general, Corp Fin will not, through the comment process, require a delinquent registrant to file each one of its delinquent filings […]