往年新东方是10月中旬发布20F年报的，但是由于规则调整，需要在9月30日前发布，但是鉴于SEC的调查，SEC又给了新东方15天的时间，也就是说新东方必须在10月15日前递交20F年报

Accelerated Form 20-F filing deadline by SEC

EDU usually files its Form 20-F in October. However, due to rule amendments adopted by

the SEC in 2008, the deadline for Form 20-F filing has been shortened to four months from

the previous six months for fiscal years that ended on 15 December, 2011 or after for

foreign private issuers.

Thus, it is the first year that EDU has adopted the new deadline of 30 September to file its

FY12 annual results that ended 31 May, 2012.

SEC also allows a 15-day grace period.

@Peny_Wu