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Heads Up — SEC expands eligibility for "smaller reporting company" classification

Published on: Jul 02, 2018

This Heads Up discusses the SEC’s June 28, 2018, Final Rule Release No. 33-10513, "Amendments to Smaller Reporting Company Definition," which expands the number of companies that qualify for smaller reporting company classification and are therefore able to take advantage of the scaled disclosure requirements that apply to such entities. The final rule is effective 60 days after its publication in the Federal Register and incorporates feedback from the SEC Advisory Committee on Small and Emerging Companies, the SEC Government-Business Forum on Small Business Capital Formation, registrants, and others.

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