Determining Smaller Reporting Company Status and Understanding Key Differences in Its Disclosure and Reporting Requirements | Practical Law

Determining Smaller Reporting Company Status and Understanding Key Differences in Its Disclosure and Reporting Requirements | Practical Law

This Note explains what a smaller reporting company is. This Note describes the benefits of being treated as a smaller reporting company and discusses how to determine smaller reporting company status. In addition, this Note describes the differences in disclosure and reporting obligations for smaller reporting companies as compared to larger companies (including emerging growth companies) under SEC rules and forms, including under Regulations S-K and S-X, the proxy rules, Securities Act registration statements and Exchange Act forms.

Determining Smaller Reporting Company Status and Understanding Key Differences in Its Disclosure and Reporting Requirements

by Practical Law Corporate & Securities, based on a resource originally contributed by Spencer G. Feldman, Olshan Frome Wolosky LLP
Maintained • USA (National/Federal)
This Note explains what a smaller reporting company is. This Note describes the benefits of being treated as a smaller reporting company and discusses how to determine smaller reporting company status. In addition, this Note describes the differences in disclosure and reporting obligations for smaller reporting companies as compared to larger companies (including emerging growth companies) under SEC rules and forms, including under Regulations S-K and S-X, the proxy rules, Securities Act registration statements and Exchange Act forms.