This section of Protiviti's "Guide to The Sarbanes-Oxley Act" addresses common questions focused on accelerated filing requirements. Topics covered are: For purposes of applying the SEC’s market capitalization test, what is meant by “public float”? When determining the applicability of the accelerated filing requirements under the SEC’s Section 404 rules, when is the measurement date for purposes of quantifying a company’s “market capitalization”? And, if a company is below the market capitalization threshold now, but subsequently exceeds the threshold, when must it begin to comply with the accelerated filing deadlines?