
Emerging Growth Companies - SEC.gov
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 for newly …
Financial Reporting Manual - SEC.gov
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 ceases to qualify …
Jumpstart Our Business Startups Act Frequently Asked Questions
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, 2012. In these …
SEC Filer Status and Reporting Status - SEC.gov
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 an EGC and its …
SEC Adopts JOBS Act Inflation Adjustments
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 Register. …
Financial Reporting Manual - SEC.gov
Nov 18, 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 “emerging growth …
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 …
Statement at Open Meeting on Proposed Amendments to Sarbanes …
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 the wake of the …
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 …
SEC Adopts JOBS Act Amendments to Help Entrepreneurs and Investors
Apr 5, 2017 · To carry out this statutory directive, the SEC has adopted amendments to Securities Act Rule 405 and Exchange Act Rule 12b-2 to include a definition for EGC that reflects an inflation …