Tag: public companies

Small Reporting Company Filing Requirements
SEC Reporting for Smaller Reporting Companies (SRCs)

As the economic landscape continues to evolve, companies have an opportunity to seek relief from…

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Public and Private Company Internal Controls
Five Reasons Why Private Companies Should Adopt Public Company Controls

Often viewed as a “public company problem,” private organizations may want to consider implementation of…

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Tax Control Flaws and How to Prevent Them
Income Tax Controls: Common Flaws & How to Prevent Them

Four common pitfalls in the design of income tax accounting controls, including missing controls, lack…

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Internal Controls
Four Reasons to Strengthen Income Tax Accounting Internal Controls

It is important for businesses to understand risks within the company, and thus the need…

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SEC Exempt Offering Framework
SEC Proposed Changes to the Exempt Offering Framework

On March 4th, the SEC issued a proposal to improve the exempt offering framework (framework) used by…

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SEC Adopts Rules for Disclosures
SEC Adopts Rules to Simplify and Streamline Disclosures for Registered Debt Offerings

The SEC adopted amendments to simplify and streamline the financial disclosures required by Rules 3-10 and 3-16…

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SEC Issues New Guidance on Financial Disclosures
SEC Issues More Compliance & Disclosure Interpretations on COVID-19 Filing Relief

The SEC issued a new Compliance and Disclosure Interpretation to clarify that registrants may take advantage…

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SEC Staff Issues Compliance and Disclosure Interpretations on COVID-19 Filing Relief

The SEC issued two Compliance and Disclosure Interpretations (“C&DIs” 135.12 and 135.13) to clarify the circumstances in…

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SEC Changes Filer Definitions
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 Relief for Companies Affected by Coronavirus
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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