Regulatory Alerts2026-05-21 | 2026-10222Added
Enhancement of Emerging Growth Company Accommodations and Simplification of Filer Status for Reporting Companies
The Securities and Exchange Commission proposes amending Exchange Act reporting rules to streamline filer statuses into two primary categories: large accelerated filers and non-accelerated filers. The proposal raises thresholds for large accelerated filer status, extends scaled disclosure accommodations and exemptions from internal control auditor attestations to all non-accelerated filers, and grants extended filing deadlines to the smallest non-accelerated filers. Additionally, the Commission proposes updating the definitions of small entities for purposes of the Regulatory Flexibility Act to align with these structural changes.
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