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  1. Emerging Growth Companies - SEC.gov

    Jun 24, 2024 · If your company qualifies as an “emerging growth company,” as defined in Section 2 (a) (19) of the Securities Act, it may choose to follow disclosure requirements that are scaled for newly …

  2. Financial Reporting Manual - SEC.gov

    Jun 30, 2013 · 10110.5 Losing Eligibility Prior to Effectiveness - If a company was an EGC at the time it submitted a draft registration statement or publicly filed a registration statement, but ceases to qualify …

  3. Jumpstart Our Business Startups Act Frequently Asked Questions

    Dec 21, 2015 · Generally Applicable Questions on Title I of the JOBS Act December 21, 2015 (revised) 1 The Jumpstart Our Business Startups Act (the “JOBS Act”) was enacted on April 5, 2012. In these …

  4. SEC Filer Status and Reporting Status - SEC.gov

    Generally, a company must re-determine annually if it still qualifies as a SRC and/or EGC. Public companies must closely monitor their filer status (i.e., non-accelerated, accelerated, or large …

  5. Financial Reporting Manual - SEC.gov

    Nov 18, 2020 · Back to Table of Contents TOPIC 5 - Smaller Reporting Companies Title I of the JOBS Act, which was effective as of April 5, 2012, created a category of issuers called “emerging growth …

  6. SEC Adopts JOBS Act Inflation Adjustments

    The SEC is required to make inflation adjustments to certain JOBS Act rules at least once every five years. The new thresholds will become effective when they are published in the Federal Register. …

  7. Generally, a company must re-determine annually if it still qualifies as a SRC and/or EGC. Public companies must closely monitor their filer status (i.e., non-accelerated, accelerated, or large …

  8. Financial Reporting Manual - SEC.gov

    Dec 31, 2009 · Back to Table of Contents TOPIC 6 - Foreign Private Issuers & Foreign Businesses Title I of the JOBS Act, which was effective as of April 5, 2012, created a new category of issuers called …

  9. SEC Adopts JOBS Act Amendments to Help Entrepreneurs and Investors

    Apr 5, 2017 · To carry out this statutory directive, the SEC has adopted amendments to Securities Act Rule 405 and Exchange Act Rule 12b-2 to include a definition for EGC that reflects an inflation …

  10. Background Title I of the JOBS Act added Securities Act Section 2(a)(19) and Exchange Act Section 3(a)(80) to define the term “emerging growth company” (EGC). Pursuant to the statutory definition, …