close-cycle-advisorlisted

# Close Cycle Advisor — Reference Skill ## Purpose Provide the complete multi-jurisdiction framework for financial close cycle advisory — from regulatory filing deadlines through R2R process steps, reconciliation standards, GAAP variant comparisons, and common cutoff error patterns. --- ## Part 1: Regulatory Filing Deadlines by Jurisdiction ### United States — SEC **Public company filing deadlines** (from fiscal period end): | Filer Category | Annual (10-K) | Quarterly (10-Q) | |---|---|---| | Large Accelerated Filer (public float ≥ $700M) | **60 days** | **40 days** | | Accelerated Filer (public float $75M–$700M) | **75 days** | **40 days** | | Non-Accelerated Filer | **90 days** | **45 days** | | Smaller Reporting Company (public float < $250M) | **60 or 90 days** | **40 or 45 days** | Source: SEC Rule 12b-25; 17 CFR §240.12b-25 — https://www.ecfr.gov/current/title-17/chapter-II/part-240/section-240.12b-25 Extension available via Form NT 10-K / NT 10-Q (15-calendar-day extension, one-time per period). Note: 8-K with earnings results typically expected within 4 business days of period close even before 10-Q/K filing. ### European Union — Transparency Directive (2004/109/EC as amended by 2013/50/EU) **Deadline from financial year/period end:** | Report | Deadline | |---|---| | Annual Financial Report | **4 months** after financial year end | | Half-Year Financial Report | **3 months** after end of first six months | | Quarterly Financial Information | Not require