The SEC voted on May 9th to propose amendments to the accelerated filer and large accelerated filer definitions. These amendments would reduce costs for certain lower-revenue companies by more appropriately tailoring the types of companies that are categorized as accelerated and large accelerated filers while maintaining effective investor protections. Under these new amendments to Exchange Act Rule 12b-2, smaller reporting companies with less than $100 million in revenues would not be required to obtain an attestation of their internal control over financial reporting from an independent outside auditor. The key protections from the Sarbanes-Oxley Act of 2002, including independent audit committee requirements, CEO and CFO certifications of financial reports, and the requirement that companies continue to establish, maintain, and assess the effectiveness of their internal control, would not be altered by the proposed changes.
Continue reading "SEC Proposes Amendments to the Accelerated and..." »Tuesday, May 14. 2019
SEC Proposes Amendments to the Accelerated and Large Accelerated Filer Definitions
Thursday, May 09. 2019
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SEC Fee Rate Advisory #2 for Fiscal Year 2019
Monday, March 11. 2019
New Release (4.26a) for the GoFiler Family of Products
SEC Releases EDGAR 19.1
Thursday, February 28. 2019
SEC Modifies Timing for Filing Form N-PORT
Wednesday, February 27. 2019
SEC Proposes to Expand "Test-the-Waters" Modernization Reform to All Issuers
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