Securities and Exchange Commission (SEC), Filing Requirements, Accelerated Filers

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

Troutman Pepper Locke on 7/1/2025

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 disclosures that must be made public. Foreign private issuers...more

July 2020 Task List for Accelerated Filers

Nelson Mullins Riley & Scarborough LLP on 7/21/2020

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

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

Bass, Berry & Sims PLC on 6/30/2020

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

The SEC Publishes Interpretative Guidance Following Initial Transition to Inline XBRL

Snell & Wilmer on 9/18/2019

As a reminder, in June 2018 the SEC adopted new rules relating to its eXtensible Business Reporting Language (“XBRL”) requirements. The new rules require companies to file interactive data in a new format named Inline XBRL....more

Preliminary Planning for the 2020 Proxy Season

Stinson - Corporate & Securities Law Blog on 9/17/2019

Our preliminary list of important planning considerations for the 2020 proxy season is set forth below. Directors’ and Officers’ Questionnaires; Committee Charters - We have identified only a few possible changes to...more

Updated: FAQs About Exhibit 104 (Cover Page Interactive Data File) for Large Accelerated Filers

Bass, Berry & Sims PLC on 8/7/2019

Note: We updated this post (originally posted last week) to add new frequently asked questions about when to reference Exhibit 104 in Form 8-Ks and about the phase-in schedule for all companies....more

Review Smaller Reporting Company Status in Light of New “Smaller Reporting Company” Definition and Updated SEC Staff C&DIs

Akin Gump Strauss Hauer & Feld LLP on 2/22/2019

As public companies prepare to file their annual reports on Form 10-K for the year ended December 31, 2018, they should consider whether they qualify for smaller reporting company (“SRC”) status under the recently amended...more

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