Jun 24, 2024 · If your company qualifies as an “emerging growth company,” as defined in Section 2 (a) (19) of the Securities Act, it may choose to follow disclosure requirements that are scaled …

Jun 30, 2013 · 10110.5 Losing Eligibility Prior to Effectiveness - If a company was an EGC at the time it submitted a draft registration statement or publicly filed a registration statement, but …

Dec 21, 2015 · Generally Applicable Questions on Title I of the JOBS Act December 21, 2015 (revised) 1 The Jumpstart Our Business Startups Act (the “JOBS Act”) was enacted on April 5, …

A company’s initial determination of its filer and reporting statuses should begin with its initial registration with the SEC. A company must re-determine whether it qualifies as a SRC and/or …

The SEC is required to make inflation adjustments to certain JOBS Act rules at least once every five years. The new thresholds will become effective when they are published in the Federal …

Oct 30, 2020 · Back to Table of Contents TOPIC 5 - Smaller Reporting Companies Title I of the JOBS Act, which was effective as of April 5, 2012, created a category of issuers called …

Generally, a company must re-determine annually if it still qualifies as a SRC and/or EGC. Public companies must closely monitor their filer status (i.e., non-accelerated, accelerated, or large …

EGC status, thus extending the economic effects, including impacts on efficiency, competition, and capital formation, of the option to claim this status to issuers that fall between the current …

Nov 9, 2016 · The EGC need not accelerate application of the standard to interim periods for the sole purpose of reporting supplementary quarterly financial data. 11110.3 [Reserved]

May 9, 2019 · This specific experience—becoming newly subject to 404 (b) due to the expiration of EGC status—is one that is especially relevant now as many companies that went public in …