Webb(C) An issuer must reflect the determination of whether it came within the definition of smaller reporting company in its quarterly report on Form 10–Q for the first fiscal quarter of the next year, indicating on the cover page of that filing, and in subsequent filings for that fiscal year, whether it is a smaller reporting company, except that, if a determination … Webb4 apr. 2024 · The new amendments exclude from the definitions of “accelerated filer” and “large accelerated filer” in Rule 12b-2 any issuer that is eligible to be an SRC and had …

SEC Amends Definition of Accelerated and Large Accelerated Filer

Webbto use the requirements for smaller reporting companies under the revenue test for its annual and quarterly reports. Generally, an “Accelerated Filer” is an issuer that meets the requirements above, except the market value criterion is $75 million or … WebbThe SEC has amended the accelerated filer and large accelerated filer definitions to exclude ‘smaller reporting company’ issuers with less than $100 million in annual revenue. The amendments relieve these low-revenue issuers from the internal control over financial reporting (ICFR) auditor attestation requirements. Applicability dickson collection

SEC Reduces Burdens on Smaller Reporting… Fenwick & West LLP

WebbWe 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 … WebbCurrently a smaller reporting company is defined as one that: (i) has a public float of less than $75 million as of the last day of their most recently completed second fiscal … cit wellness clinic