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Disclosure Requirements Securities and Exchange Commission (SEC) Section 404

Mintz

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

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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

Mayer Brown Free Writings + Perspectives

Section 404(b) Auditor Attestation—What are the Real Costs?

Recently, in connection with the Securities and Exchange Commission’s consideration of proposed amendments to the definition of “smaller reporting company,” the Commission had an opportunity to consider including in the...more

Mayer Brown Free Writings + Perspectives

Upcoming SEC Open Meeting

This Thursday, the Securities and Exchange Commission will hold an open meeting to consider, among other things, proposed amendments to the definition of “smaller reporting company” (SRC), as well as proposed amendments to...more

Morrison & Foerster LLP

The Securities Law Crystal Ball

At the beginning of each new year, we find ourselves engaged in discussions of the evolving securities regulatory landscape and the changes that we anticipate may occur. We have done this for many years now. Each January we...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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