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Heads Up — SEC expands qualifications for nonaccelerated filer status

Published on: 19 Mar 2020

This Heads Up discusses the SEC’s recently issued final rule Amendments to the Accelerated Filer and Large Accelerated Filer Definitions, which expands the eligibility criteria for nonaccelerated filer status to include issuers that qualify as smaller reporting companies with annual revenues of less than $100 million and public float of less than $700 million. The final rule is intended to promote capital formation while maintaining investor protection by expanding the number of issuers that are eligible to take advantage of certain reporting accommodations offered to nonaccelerated filers.

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