HAYWARD, Calif.--(BUSINESS WIRE)--IMPAX Laboratories, Inc. (OTC:IPXL) today announced that the Company has filed a revised submission with the Office of the Chief Accountant (OCA) of the Securities and Exchange Commission (SEC), seeking the OCA’s concurrence in its proposed revised revenue-recognition policy relating to transactions under the Company’s Strategic Alliance Agreement with an affiliate of Teva Pharmaceutical Industries, Ltd. (Teva).