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To the Point - SEC proposes changes to simplify the filer status framework and allow scaled disclosure for more companies


Overview

Our publication  provides an overview of the SEC’s proposed amendments that are intended to simplify the filer status framework and extend disclosure accommodations available to small companies to most public companies. The proposed amendments include a significant expansion of the exemption from providing an attestation report on internal control over financial reporting. Comments are due 60 days after publication in the Federal Register.

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