WebSEC Changes the Accelerated and Large Accelerated Filer Definitions. On March 12 th, the SEC adopted the highly anticipated amendments to the accelerated and large … Web(2) Entering and Exiting Accelerated Filer Status. (i) The determination for whether a non-accelerated filer becomes an accelerated filer as of the end of the issuer's fiscal year governs the annual report to be filed for that fiscal year, the quarterly and annual reports to be filed for the subsequent fiscal year and all annual and quarterly ...
SEC’s Carve-Out from SOX 404(b) for Low-Revenue Companies
On March 12, 2024, the U.S. Securities and Exchange Commission (“Commission”) voted to adopt amendments to the “accelerated filer” and “large accelerated filer” definitions in Rule 12b-2 under the Securities Exchange Act of 1934 (“Exchange Act”). The amendments more appropriately tailor the types of … See more The amendments affect domestic and foreign issuers with classes of securities registered under the Exchange Act that file on domestic forms and present their financial statements … See more As a result of the amendments, certain low-revenue issuers will not be required to have their management’s assessment of the effectiveness of internal control over financial report (“ICFR”) attested to, and reported on, by an … See more The amendments are effective April 27, 2024 and apply to an annual report filing due on or after the effective date. Even if that annual report is for a fiscal year ending before the … See more WebSEC Changes the Accelerated and Large Accelerated Filer Definitions. On March 12 th, the SEC adopted the highly anticipated amendments to the accelerated and large accelerated filer definitions. As a result, an issuer that is eligible to be a smaller reporting company (SRC) with less than $100 million in annual revenue will no longer be ... the pretender ln
SEC Filing Deadlines - Cooley
WebThe following Table 1 summarizes the requirements for determining filer status as well as whether auditor attestation of ICFR is required. For example, a company with a public … WebMar 17, 2024 · The US Securities and Exchange Commission announced that it voted on March 12 to adopt amendments to the definitions of “accelerated filer” and “large … Webfor an SRC and an accelerated filer under the current and proposed rules. 4 See paragraphs 1340.1 and 1340.2 of the SEC’s Financial Reporting Manual for a full list of the criteria an issuer must meet, as assessed at the end of its fiscal year, to qualify as an accelerated filer and a large accelerated filer, respectively. the pretender medium serif font free download