News & Analysis as of

Sarbanes-Oxley Threshold Requirements

Stinson - Corporate & Securities Law Blog

Expanded Analysis: SEC Amends Accelerated Filer and Large Accelerated Filer Definitions, Provides SOX 404(b) Relief

On March 12, 2020, the Securities and Exchange Commission adopted long-awaited amendments to the accelerated filer and large accelerated filer definitions with the stated goal of “reduc[ing] unnecessary burdens for certain...more

Mayer Brown Free Writings + Perspectives

New Definitions of Accelerated and Large Accelerated Filer

The Securities and Exchange Commission adopted amendments to the accelerated filer and large accelerated filer definitions, which impact the Sarbanes-Oxley Act of 2002....more

Mayer Brown Free Writings + Perspectives

SEC Chair Offers Insights on Capital Formation Agenda

Securities and Exchange Commission Chair Clayton addressed attendees at the Nashville 36|86 Entrepreneurship Festival regarding the Commission’s capital formation agenda. ...more

Mintz

SEC Amends Definition of “Smaller Reporting Companies” (SRCs) to Increase the Number of Companies that Qualify for Scaled...

Mintz on

The SEC has voted to amend the definition of the term “smaller reporting company” as used in its rules and regulations. Under the amended definition, which takes effect on September 10, 2018, SRCs are companies that...more

Harris Beach PLLC

Easing the Burden: SEC Amendments Extend Smaller Reporting Company Status to More Businesses

Harris Beach PLLC on

The Securities and Exchange Commission (SEC) recently approved amendments to the definition of “smaller reporting company” (SRC), which will allow more businesses to take advantage of scaled disclosure requirements in their...more

Sullivan & Worcester

SEC Amends “Smaller Reporting Company” Definition - July 2018

Sullivan & Worcester on

The Securities and Exchange Commission has approved amendments to its "smaller reporting company" (SRC) definition, which, effective on or around September 10, 2018, will expand the number of companies that qualify for...more

Winstead PC

SEC Expands the Definition of “Smaller Reporting Company”

Winstead PC on

On June 28, 2018, the Securities and Exchange Commission (SEC) adopted amendments to the definition of “smaller reporting company” to expand the number of companies that qualify for certain scaled disclosure requirements in...more

BCLP

SEC Increases Smaller Reporting Company Threshold

BCLP on

The Securities and Exchange Commission amended its definition of “smaller reporting company” (an “SRC”) increasing the public float threshold (cap on portion of shares held by public investors) to $250 million, up from the...more

Williams Mullen

SEC Expands “Smaller Reporting Company” Eligibility and Working on SOX 404(b) Relief (Chart)

Williams Mullen on

On June 28, 2018, the Securities and Exchange Commission adopted amendments to the “smaller reporting company” (SRC) definition to expand the number of companies that qualify for certain existing scaled disclosure...more

Mayer Brown Free Writings + Perspectives

Commission Unanimously Approves Amendments to SRC Definition

During this morning’s open meeting of the Securities and Exchange Commission, which is Commissioner Piwowar’s last open meeting, the Commissioners unanimously voted to adopt amendments to the definition of smaller reporting...more

Stinson - Corporate & Securities Law Blog

SEC Proposes Increasing Threshold to Qualify as a Smaller Reporting Company

The SEC has proposed amendments that would increase the financial thresholds in the “smaller reporting company” definition. The proposal to update the definition would expand the number of companies that qualify as smaller...more

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