Securities and Exchange Commission (SEC), Accelerated Filers, Emerging Growth Companies

Foreign Private Issuers: Have You Assessed Your Status Under US Securities Laws? (UPDATED)

Troutman Pepper Locke on 7/1/2025

For foreign private issuers registered with the U.S. Securities and Exchange Commission (SEC), there are several filing statuses that affect the content of various disclosures that must be made public. Foreign private issuers...more

Foreign Private Issuers: Have You Assessed Your Status Under US Securities Laws?

Troutman Pepper Locke on 8/8/2024

For foreign private issuers registered with the U.S. Securities and Exchange Commission (SEC), there are several filing statuses that affect the content of various public disclosures that must be made. Foreign private issuers...more

The Heat Is On SEC’s Climate-Related Disclosure Rules

DarrowEverett LLP on 5/7/2024

On March 6, 2024, the U.S. Securities and Exchange Commission (the “SEC”) adopted new final rules requiring issuers to include extensive disclosure in registration statements and periodic reports regarding material...more

What are the latest trends in SOX 404 reporting?

Cooley LLP on 11/1/2021

As you probably recall, SOX 404 requires public reporting companies to disclose the effectiveness of their internal control over financial reporting. SOX 404(a) public companies to provide an assessment of ICFR by management;...more

SEC Amends Definition of Accelerated and Large Accelerated Filer

Dorsey & Whitney LLP on 3/18/2020

On March 12, 2020, the Securities and Exchange Commission (the “Commission”) adopted amendments to the “accelerated filer” and “large accelerated filer” definitions in the Rule 12b-2 under the Securities Exchange Act of 1934,...more

SEC Continues on the Path of Simplifying Public Company Requirements

White & Case LLP on 5/18/2019

New Proposed Rules Aim to Eliminate Auditor's Attestation Requirement on Internal Controls under SOX 404(b) for Smaller Reporting Companies with less than $100 million in Revenues - On May 9, 2019, the SEC proposed...more

Capital Markets Alert – SEC Expands ‘Smaller Reporting Company’ Definition

Skadden, Arps, Slate, Meagher & Flom LLP on 7/9/2018

On June 28, 2018, the Securities and Exchange Commission (SEC) approved amendments to the definition of “smaller reporting company” (SRC) that will substantially expand the number of companies that will qualify for the scaled...more

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