If you determine you are an Accelerated filer as of 06/30/10, when do you need the auditor attestation on internal controls?
Your annual report 12/31/10? or not until 2011?
I believe to read the law to mean 12/31/10. "If all of the criteria are met, then the registrant has entered accelerated filer status and the due dates for the annual report for that fiscal year and all subsequent quarterly and annual reports are accelerated".
But there is some confusion. Is there anywhere that states this fact specifically?
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My opinions are my own, and not that of my employer.