Tag: public companies
SEC Changes the Accelerated and Large Accelerated Filer Definitions
The SEC has changed definitions for accelerated and large accelerated filers, meaning smaller reporting companies…
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SEC Provides Conditional Relief and Assistance for Companies Affected by the Coronavirus
The SEC issued an exemptive order (the Order) on March 4, 2020 providing conditional relief for registrants…
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SEC Proposes Significant Changes to Regulation S-K
New proposed changes to Regulation S-K intend to modernize, simplify and enhance the SEC’s framework…
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IRS Proposes Regulations Limiting Public Company Deductions for Executive Compensation Over $1 Million
New IRS proposed regulations provide new info regarding executive compensation for privately held companies that are…
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SEC Proposes More Changes to Modernize Regulation S-K Disclosure
On August 8, 2019, the SEC proposed amendments to the description of business, legal proceedings, and risk…
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SEC Proposes Changes to Ease Small Company Internal Audit Requirements
The SEC's proposed changes would reduce the number of companies required to complete an outside…
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SEC Eliminates Outdated and Redundant Disclosure Requirements
The SEC recently adopted rule amendments to eliminate redundant and outdated disclosure requirements of Regulations…
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SEC Amends Smaller Reporting Company Definition
The amendments increase the financial thresholds in the SRC definition, thereby expanding the number of…
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Preparing to Go Public? Address SOX Compliance Early
The Sarbanes-Oxley Act of 2002, commonly referred to as SOX, requires public companies to report…
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SEC SAB 118 Guidance: Changes in Estimates and GILTI Accounting Policy Choice
On December 22, 2017, the SEC staff issued guidance in the form of Staff Accounting…
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