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- Emerging Growth Companies - SEC. gov
If your company qualifies as an “emerging growth company,” as defined in Section 2 (a) (19) of the Securities Act, it may choose to follow disclosure requirements that are scaled for newly public companies A company qualifies as an emerging growth company if it has total annual gross revenues of less than $1 235 billion during its most recently completed fiscal year and, as of December 8
- Financial Reporting Manual - SEC. gov
10110 5 Losing Eligibility Prior to Effectiveness - If a company was an EGC at the time it submitted a draft registration statement or publicly filed a registration statement, but ceases to qualify as an EGC while undergoing the confidential review of its draft registration statement or the review of its publicly filed registration statement
- Jumpstart Our Business Startups Act Frequently Asked Questions - SEC. gov
Generally Applicable Questions on Title I of the JOBS Act December 21, 2015 (revised) 1 The Jumpstart Our Business Startups Act (the “JOBS Act”) was enacted on April 5, 2012 In these Frequently Asked Questions, the Division of Corporation Finance is providing guidance on the implementation and application of the JOBS Act, based on our current understanding of the JOBS Act and in light of
- SEC Filer Status and Reporting Status - SEC. gov
A company’s initial determination of its filer and reporting statuses should begin with its initial registration with the SEC A company must re-determine whether it qualifies as a SRC and or an EGC and its filer status on an annual basis Generally, a company must re-determine annually if it still qualifies as a SRC and or EGC
- SEC Adopts JOBS Act Inflation Adjustments
The SEC is required to make inflation adjustments to certain JOBS Act rules at least once every five years The new thresholds will become effective when they are published in the Federal Register Title I of the JOBS Act added Securities Act Section 2 (a) (19) and Exchange Act Section 3 (a) (80) to define the term "emerging growth company" (EGC)
- Financial Reporting Manual - SEC. gov
Back to Table of Contents TOPIC 5 - Smaller Reporting Companies Title I of the JOBS Act, which was effective as of April 5, 2012, created a category of issuers called “emerging growth companies,” whose financial reporting and disclosure requirements in certain areas differ from other categories of issuers A Smaller Reporting Company (“SRC”) can also be eligible to be an EGC See Topic
- SEC Filer Status and Reporting Status - SEC. gov
Generally, a company must re-determine annually if it still qualifies as a SRC and or EGC Public companies must closely monitor their filer status (i e , non-accelerated, accelerated, or large accelerated) and whether they continue to qualify as a SRC or an EGC to ensure they are complying with all applicable disclosure and reporting requirements
- Final rule: Inflation Adjustments under Titles I and III of the JOBS Act
EGC status, thus extending the economic effects, including impacts on efficiency, competition, and capital formation, of the option to claim this status to issuers that fall between the current $1,070,000,000 gross revenue threshold and the $1,235,000,000 gross revenue threshold that will define EGC eligibility under the amendments
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