Securities and Exchange Commission July 19, 2007 – Federal Register Recent Federal Regulation Documents

Submission for OMB Review; Comment Request
Document Number: E7-13966
Type: Notice
Date: 2007-07-19
Agency: Securities and Exchange Commission, Agencies and Commissions
Submission for OMB Review; Comment Request
Document Number: E7-13965
Type: Notice
Date: 2007-07-19
Agency: Securities and Exchange Commission, Agencies and Commissions
Submission for OMB Review; Comment Request
Document Number: E7-13964
Type: Notice
Date: 2007-07-19
Agency: Securities and Exchange Commission, Agencies and Commissions
Submission for OMB Review; Comment Request
Document Number: E7-13963
Type: Notice
Date: 2007-07-19
Agency: Securities and Exchange Commission, Agencies and Commissions
Submission for OMB Review; Comment Request
Document Number: E7-13962
Type: Notice
Date: 2007-07-19
Agency: Securities and Exchange Commission, Agencies and Commissions
Submission for OMB Review; Comment Request
Document Number: E7-13961
Type: Notice
Date: 2007-07-19
Agency: Securities and Exchange Commission, Agencies and Commissions
Smaller Reporting Company Regulatory Relief and Simplification
Document Number: E7-13407
Type: Proposed Rule
Date: 2007-07-19
Agency: Securities and Exchange Commission, Agencies and Commissions
The Securities and Exchange Commission is proposing rule amendments relating to our disclosure and reporting requirements for smaller companies under the Securities Act of 1933 and the Securities Exchange Act of 1934. We propose to extend the benefits of our current optional disclosure and reporting requirements for smaller companies to a much larger group of companies. The proposals would allow companies with a public float of less than $75 million to qualify for the smaller company requirements, up from $25 million for most companies today. The proposals also would combine for most purposes the ``small business issuer'' and ``non-accelerated filer'' categories of smaller companies into a single category of ``smaller reporting companies.'' In addition, the proposals would maintain the current disclosure requirements for smaller companies contained in Regulation S-B, but integrate them into Regulation S-K. We also are soliciting suggestions for additional ways in which we could better scale our disclosure and reporting requirements to the needs of smaller reporting companies and their investors.