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  • Federal Register :: Smaller Reporting Company Regulatory . . .
    In March 2005, the Commission chartered the Advisory Committee on Smaller Public Companies to assess the current regulatory system for smaller companies under the federal securities laws and to make recommendations for changes to improve regulatory conditions for smaller companies
  • Federal Register :: Smaller Reporting Company Definition
    We are amending the definition of “smaller reporting company” to include registrants with a public float of less than $250 million, as well as registrants with annual revenues of less than $100 million for the previous year and either no public float or a public float of less than $700 million
  • Federal Register :: Smaller Reporting Company Regulatory . . .
    The smaller reporting company determination dates we are adopting today are based on three categories of companies: reporting companies with a public float, non-reporting companies filing a registration statement, probably an initial registration statement, under either the Securities Act or the Exchange Act, and reporting or non-reporting companies without a public float
  • Update SEC Expands Definition of Smaller Reporting Company
    The SEC created the smaller reporting company category in 2008 to provide regulatory relief for smaller companies by allowing them to provide scaled disclosures under Regulation S-K and Regulation S-X Prior to this most recent SEC action, smaller reporting companies generally were required to have less than $75 million in public float
  • Amended Definition of “Smaller Reporting Company”
    Under the “public float test” in the new definition, the cap to qualify as a smaller reporting company will be raised to “less than $250 million” in public float
  • SECURITIES AND EXCHANGE COMMISSION 17 CFR PARTS 210, 228 . . .
    SMALLER REPORTING COMPANY REGULATORY RELIEF AND SIMPLIFICATION AGENCY: Securities and Exchange Commission ACTION: Final rule SUMMARY: The Securities and Exchange Commission is adopting amendments to its disclosure and reporting requirements under the Securities Act of 1933 and the Securities
  • Smaller reporting company - Wikipedia
    The smallest category of company is known as a Smaller Reporting Company A Smaller Reporting Company will qualify as such if, as of the last business day of its second fiscal quarter, they have a public float of less than $250 million
  • SEC Expands the Scope of Smaller Public Companies that . . .
    Amendments to the Smaller Reporting Company Definition These include: 779 companies with a public float of $75 million or more and less than $250 million; 161 companies with a public float of $250 million or more and less than $700 million and revenues of less than $100 million; and 26 companies with no public float and revenues of $50 million or more and less than $100 million








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