Regulatory Alerts2018-07-10 | 2018-14306Added · Updated
Smaller Reporting Company Definition
The Securities and Exchange Commission adopted final rules amending the definition of 'smaller reporting company' to expand eligibility for scaled disclosure accommodations. The amendments raise the public float threshold to less than $250 million and introduce a revenue test for registrants with annual revenues under $100 million and a public float under $700 million. These changes aim to reduce compliance costs and promote capital formation while maintaining appropriate investor protections.
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