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The Complexities of Sharing Smaller Reporting Company and Accelerated Filer Status

Last year the Securities and Exchange Commission (SEC) adopted amendments to the definition of “smaller reporting company” (also referred to as an “SRC”). In the final rule release, available here, the SEC explained that...more

Time to Update Your Form 10-Q and Form 10-K Cover Pages Again

On June 28, 2018, the SEC issued a final rule regarding eXtensible Business Reporting Language (XBRL) requirements. Beginning on September 17, 2018, the final rule, among other things, eliminated the requirements for...more

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