In December, we noted the added complexity due to the definitions of accelerated filer and large accelerated filer remaining unchanged when the Securities and Exchange Commission (the “Commission”) adopted amendments to raise...more
In connection with the spread of the coronavirus disease 2019 (COVID-19) and the impact on health, transportation and other logistical issues, the staff of the Division of Corporation Finance and the Division of Investment...more
The Securities and Exchange Commission (the “Commission”) has announced that the Commission issued an exemptive order providing publicly traded companies with an additional 45 days to file certain disclosure reports that...more
When the Securities and Exchange Commission (the “Commission”) adopted amendments to raise the thresholds in the smaller reporting company definition last year, the Commission did not make the corresponding amendments to the...more
On October 4, 2018, the Securities and Exchange Commission (the “Commission”) published the final rule adopting amendments to certain disclosure requirements that have become duplicative, overlapping, or outdated in light of...more
On June 28, 2018, the U.S. Securities & Exchange Commission (the Commission) adopted final rules to amend the definition of smaller reporting company. The revised definition will expand the number of registrants that will...more