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  1. 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 …

  2. 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 …

  3. 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, …

  4. 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 …

  5. 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 …

  6. 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 …

  7. 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 …

  8. Financial Reporting Manual - SEC.gov

    Dec 31, 2009 · Back to Table of Contents TOPIC 6 - Foreign Private Issuers & Foreign Businesses Title I of the JOBS Act, which was effective as of April 5, 2012, created a new …

  9. 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 …

  10. Enhanced Accommodations for Issuers Submitting Draft …

    March 3, 2025 What’s new? The Division is expanding the accommodations available for issuers that submit draft registration statements for nonpublic review. We first expanded the voluntary …