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Accelerated Filers

Troutman Pepper

Foreign Private Issuers: Have You Assessed Your Status Under US Securities Laws?

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For foreign private issuers registered with the U.S. Securities and Exchange Commission (SEC), there are several filing statuses that affect the content of various public disclosures that must be made. Foreign private issuers...more

DarrowEverett LLP

The Heat Is On SEC’s Climate-Related Disclosure Rules

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On March 6, 2024, the U.S. Securities and Exchange Commission (the “SEC”) adopted new final rules requiring issuers to include extensive disclosure in registration statements and periodic reports regarding material...more

Cooley LLP

Guide to Determining Securities Exchange Act Filer and Smaller Reporting Company Status

Cooley LLP on

Cooley has published a new resource – Public Company Guide to Determining Securities Exchange Act Filer and Smaller Reporting Company Status – that guides companies through the statutory and regulatory requirements for...more

Mintz - Securities & Capital Markets...

Time to Evaluate Your Filer Status for Next Year

For many U.S. public companies, June 30 is the end of their second fiscal quarter, which means it is time to prepare their Quarterly Reports on Form 10-Q. This also means it is time for these companies to evaluate their...more

Cooley LLP

What are the latest trends in SOX 404 reporting?

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As you probably recall, SOX 404 requires public reporting companies to disclose the effectiveness of their internal control over financial reporting. SOX 404(a) public companies to provide an assessment of ICFR by management;...more

White & Case LLP

Key Considerations for the 2021 Annual Reporting and Proxy Season Part I: Form 10-K Considerations

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This is Part I of a two-part memorandum series outlining key considerations from White & Case’s Public Company Advisory Group for US public companies during the 2021 annual reporting and proxy season. Part I of this memo...more

BCLP

Key Takeaways and Reminders for 2021 Form 10-K and Proxy Season

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The new year is well underway, and calendar year filers are knee deep in Form 10-K and proxy planning and drafting. Highlighted below are some of the key issues and changes that companies should consider as they continue work...more

Mayer Brown Free Writings + Perspectives

SEC Chair Testifies on the Hill

Tuesday, Securities and Exchange Commission Chair, Jay Clayton, testified before the U.S. Senate Committee on Banking, Housing, and Urban Affairs.  In his last testimony, Chair Clayton confirmed his plans to conclude his...more

Nelson Mullins Riley & Scarborough LLP

July 2020 Task List for Accelerated Filers

Companies that are accelerated filers have a number of things to consider this month. In-line XBRL Is Now Required - First — don’t forget that the in-line XBRL tagging requirements (including for cover pages) have now...more

Bass, Berry & Sims PLC

Happy Filer Status Day! Remember To Check The New SEC Definitions For Accelerated Filer And Large Accelerated Filer

Bass, Berry & Sims PLC on

Today, June 30, is the reference date for calendar year-end companies to calculate next year’s filer status, as well as the aggregate market value of equity held by non-affiliates (i.e., public float) for purposes of...more

Pillsbury Winthrop Shaw Pittman LLP

SEC Adopts Amendments to the “Accelerated Filer” and “Large Accelerated Filer” Definitions

Changes are intended to address unintended consequences of 2018 SEC ruling. The amendments to the definitions of “accelerated filer” and “large accelerated filer” pursuant to Rule 12b-2 under the Securities Exchange Act of...more

Eversheds Sutherland (US) LLP

SEC amends the definitions for accelerated and large accelerated filers for the benefit of SRCs and BDCs

On March 12, 2020, the Securities and Exchange Commission (SEC) adopted amendments to the accelerated filer and large accelerated filer definitions. The amendments provide a carve-out for smaller reporting companies (SRC) and...more

Mayer Brown Free Writings + Perspectives

Public Float Test Date for Determining Large Accelerated, Accelerated and Small Reporting Company Filer Status

A number of public companies have experienced dramatic fluctuations in their stock price, trading volume and market capitalization as a result of the recent market downturn triggered by the COVID-19 pandemic....more

Skadden, Arps, Slate, Meagher & Flom LLP

SEC Adopts Amendments to the Accelerated Filer and Large Accelerated Filer Definitions

On March 12, 2020, the U.S. Securities and Exchange Commission (SEC) adopted amendments to the accelerated filer and large accelerated filer definitions under Rule 12b-2 of the Exchange Act to reduce burdens and compliance...more

Mayer Brown Free Writings + Perspectives

SEC Adopts Amendments to Accelerated and Large Accelerated Filer Definitions

On March 12, 2020, the US Securities and Exchange Commission (SEC) adopted amendments to the accelerated filer and large accelerated filer definitions in Rule 12b-2 under the Securities Exchange Act of 1934 (Rule 12b-2). The...more

Goodwin

SEC Amendments Exempt More Smaller Reporting Companies from SOX 404(b) and Accelerated Filing Deadlines

Goodwin on

The Securities and Exchange Commission (SEC) has adopted amendments to the definitions of accelerated filer and large accelerated filer to exclude companies that had annual revenues of less than $100 million in their most...more

Sullivan & Worcester

SEC Adds Revenue Test for Public Companies to be Considered an “Accelerated Filer”

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The Securities and Exchange Commission recently adopted amendments to the definitions of “accelerated filer” and “large accelerated filer” that will allow more public companies to qualify as non-accelerated filers, providing...more

Akerman LLP

The Gray Area Becomes A Bit Less Gray: SEC Adopts Amendments To Accelerated and Large Accelerated Filer Definitions

Akerman LLP on

In December, we noted the added complexity due to the definitions of accelerated filer and large accelerated filer remaining unchanged when the Securities and Exchange Commission (the “Commission”) adopted amendments to raise...more

Sheppard Mullin Richter & Hampton LLP

SEC Amends Definitions of “Accelerated Filer” and “Large Accelerated Filer” and Provides Relief to Small Issuers from Auditor...

On March 12, 2020, the U.S. Securities and Exchange Commission (the “SEC”) adopted amendments to the definition of “accelerated filer” and “large accelerated filer” definitions in Exchange Act Rule 12b-2, which amendments...more

Foley Hoag LLP - Public Companies & the Law

SEC Amends “Accelerated Filer” and “Large Accelerated Filer” Definitions

On March 12, 2020, the SEC announced that it has adopted amendments to the “accelerated filer” and “large accelerated filer” definitions to “more appropriately tailor the types of issuers that are included in the definitions,...more

Fenwick & West LLP

SEC Reduces Burdens on Smaller Reporting Companies by Amending Accelerated Filer Definitions

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The U.S. Securities and Exchange Commission has released final rules amending the definitions for accelerated filers and large accelerated filers, providing significant relief for smaller reporting companies in the technology...more

Stinson LLP

SEC Amends Filer Definitions; Provides SOX 404(b) Relief for Certain SRCs

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The SEC has adopted amendments to the accelerated and large accelerated filer definitions to exclude smaller reporting companies with annual revenues of less than $100 million. As a result of the amendments, these smaller...more

Orrick, Herrington & Sutcliffe LLP

SEC Expands Smaller Reporting Company Relief

Internal Control Over Financial Reporting and Filing Deadlines - On March 12, 2020, the Securities and Exchange Commission adopted amendments to the definitions of “accelerated filer” and “large accelerated filer.”...more

WilmerHale

SEC Reduces ICFR Burdens for Smaller Companies

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Last week, amidst the focus on the coronavirus, the Securities and Exchange Commission made progress on its short-term rulemaking agenda by amending the definitions of “accelerated filer” and “large accelerated filer.” The...more

Dorsey & Whitney LLP

20-F and 40-F Filers Don’t Get Many of the Benefits of the Amended Accelerated Filer Definition

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For Form 10-K filers, the March 12th amendments to the “accelerated filer” definition made sense and helped better coordinate the “smaller reporting company” definition with the “accelerated filer” definition. The amendments...more

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