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Smaller Reporting Companies Capital Markets

McGuireWoods LLP

McGuireWoods Quarterly Securities & Capital Markets Update

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Welcome to the inaugural McGuireWoods’ Quarterly Securities & Capital Markets Update. Each edition will review important securities law developments from the previous quarter and alert readers of significant considerations...more

Mayer Brown Free Writings + Perspectives

Bringing Back Smaller IPOs?

Earlier this week, Securities and Exchange Commission Chair Atkins gave remarks that provided a perspective on measures intended to promote capital formation.  Speaking at the New York Stock Exchange, of course, he noted the...more

Goodwin

SEC Chairman Addresses the Future of America’s Capital Markets

Goodwin on

On December 2, 2025, SEC Chairman Paul Atkins spoke at the New York Stock Exchange about the current state of U.S. capital markets, the challenges they face, and potential reforms to strengthen them. ...more

Lowenstein Sandler LLP

SEC Chairman Seeks Significant Reforms To Ease Path to the Public Markets

Lowenstein Sandler LLP on

On December 2, 2025, U.S. Securities and Exchange Commission (SEC) Chairman Paul Atkins spoke at the New York Stock Exchange and the Nasdaq and to media outlets regarding his plans to reform SEC rules and practices, with the...more

Skadden, Arps, Slate, Meagher & Flom LLP

Capital Markets - 2023 SEC Filing Deadlines and Financial Statement Staleness Deadlines

To prepare for 2023, reporting companies should be aware of applicable SEC filing deadlines and financial statement “staleness” dates, as well as regulatory reforms that may affect the preparation and contents of disclosures...more

Ballard Spahr LLP

SEC Adopts Rule Amendments to Modernize Certain Disclosures Under Regulation S-K

Ballard Spahr LLP on

By a 3-2 vote, the U.S. Securities and Exchange Commission (SEC) has adopted amendments designed to modernize the disclosure requirements involving description of business (Item 101), legal proceedings (Item 103), and risk...more

Mayer Brown Free Writings + Perspectives

Annual Report of the Advocate for Small Business Capital Formation

The Office of the Advocate for Small Business Capital Formation published its annual report to the Committee on Banking, Housing and Urban Affairs of the U.S. Senate and the Committee on Financial Services of the US House of...more

Mayer Brown Free Writings + Perspectives

EGC IPOs and IPO Registration Statement Trends in 2019

IPOs in 2019 have raised more capital across a smaller number of deals, as we have previously blogged. EY’s recent Trends in US IPO Registration Statements report notes that the US Securities and Exchange Commission (“SEC”)...more

McDermott Will & Schulte

Capital Markets & Public Companies Quarterly: SEC Proposes Amendments to Accelerated and Large Accelerated Filer Definitions,...

During the previous quarter, the SEC proposed new rulemaking to reduce the number of smaller companies that become subject to enhanced reporting requirements through “accelerated filer” and “large accelerated filer” status....more

Morrison & Foerster LLP

SEC Proposes Changes to the Accelerated Filer and Large Accelerated Filer Definitions

On May 9, 2019, the U.S. Securities and Exchange Commission (the “SEC”) proposed amendments to the “accelerated filer” and “large accelerated filer” definitions adopted under the Securities Exchange Act of 1934 (the “Exchange...more

Sheppard

Expansion of Regulation A to Reporting Companies: Increased Alternatives Now Available to Public Companies Seeking to Raise...

Sheppard on

On December 19, 2018, the SEC announced that it had adopted final rules that allow reporting companies to rely on the Regulation A exemption from registration for their securities offerings. Until recently, the only way...more

McDermott Will & Schulte

Capital Markets & Public Companies Quarterly: Expanding Relief under Smaller Reporting Company, Reg A+ and Rule 701, SEC...

During the previous quarter, the SEC acted to expand the number of companies that may rely on the “smaller reporting company” scaled disclosure regime and Congress directed revisions to the Regulation A+ and Rule 701...more

Skadden, Arps, Slate, Meagher & Flom LLP

Capital Markets Alert – SEC Expands ‘Smaller Reporting Company’ Definition

On June 28, 2018, the Securities and Exchange Commission (SEC) approved amendments to the definition of “smaller reporting company” (SRC) that will substantially expand the number of companies that will qualify for the scaled...more

Morrison & Foerster LLP

SEC Guidance Related to the Tax Cuts and Jobs Act

Morrison & Foerster LLP on

On December 22, 2017, the Securities and Exchange Commission (the “Commission”) provided staff guidance for public companies related to the preparation of their filings with the Commission in light of the recent passage of...more

Stinson - Corporate & Securities Law Blog

Treasury Issues Plan to Streamline Capital Markets Regulation

Pursuant to Executive Order 13772, the Treasury Department has issued a report that identifies laws, treaties, regulations, guidance, reporting and record keeping requirements, and other government policies that promote or...more

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