News & Analysis as of

Form 10-Q Regulation S-X Smaller Reporting Companies

Mayer Brown Free Writings + Perspectives

New Exchange Act Rules Compliance and Disclosure Interpretation 130.05

On August 27, 2025, the staff of the Securities and Exchange Commission (the “SEC”) published new Exchange Act Rules Compliance and Disclosure Interpretation 130.05, governing the treatment of certain former smaller reporting...more

Dorsey & Whitney LLP

SEC Expands on “Smaller Reporting Companies” Eligible for Scaled Disclosure

Dorsey & Whitney LLP on

Under the new definition, companies with a public float of less than $250 million (vs $75 million) will qualify as SRCs. A company with no public float or with a public float of less than $700 million will also qualify as an...more

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