SEC Announces Expansion of the Scope of Issuers that Qualify as Smaller Reporting Companies

SEC Announces Expansion of the Scope of Issuers that Qualify as Smaller Reporting Companies


By: Stuart H. Gelfond, Joshua Wechsler, Dave N. Rao, Keith Dominguez

Recently, the Securities and Exchange Commission (the “SEC”) approved amendments to the definition of the “smaller reporting company” (“SRC”) category of issuers. These amendments expand the number of companies that can take advantage of the scaled disclosure and reporting requirements afforded to SRCs.

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