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(Last updated: 10/30/2020)
The staff may not make a review decision or commence a review of a filing unless the registrant's financial statements comply with the rules for age of financial statements and audit at the date of filing or submission. However, Section 71003 of the Fast Act (see FAQ 1 of FAST Act) and Voluntary Submission of Draft Registration Statements (see FAQ 7) provide limited exceptions for certain filed registration statements and draft submissions, respectively.

This is a work of the U.S. Government

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