The CPA Desk

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Tag Archives: SEC

The SEC Expands the Scope of Smaller Reporting Companies that Qualify for Scaled Disclosures

The U.S. Securities and Exchange Commission (“SEC”) voted last week to adopt amendments to the “smaller reporting companies” (“SRCs”) definition to expand the number of companies that qualify for the scaled-down disclosure requirements. The Commission established the smaller reporting company category of companies in 2008 in an effort to provide general regulatory relief for smaller… Continue Reading